Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
The court examined the interpretation of "reasons to believe" u/s 110 of the Customs Act, 1962, regarding seizure of goods. A previous case had left the interpretation open for examination in other cases. A circular stipulated that at the time of seizure, a Panchnama should clearly mention the reasons to believe the goods are liable for confiscation. There was a dispute over whether the driver produced relevant documents at the time of seizure. The petitioner admitted that documents were produced later at the customs office, implying the driver did not carry them initially. An e-way bill generated shortly before the seizure showed alleged discrepancies. However, under Article 226, the court cannot examine disputed issues. The petitioner failed to make out a case, leading to the dismissal of the writ petition.
The court examined the interpretation of "reasons to believe" u/s 110 of the Customs Act, 1962, regarding seizure of goods. A previous case had left the interpretation open for examination in other cases. A circular stipulated that at the time of seizure, a Panchnama should clearly mention the reasons to believe the goods are liable for confiscation. There was a dispute over whether the driver produced relevant documents at the time of seizure. The petitioner admitted that documents were produced later at the customs office, implying the driver did not carry them initially. An e-way bill generated shortly before the seizure showed alleged discrepancies. However, under Article 226, the court cannot examine disputed issues. The petitioner failed to make out a case, leading to the dismissal of the writ petition.
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