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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The court granted bail to the accused in a case involving clandestine supply of branded TMT bars and evasion of GST. The prosecution's case was based solely on the statement of Rippan Kansal, with no incriminating evidence found during the search and inspection of the applicant's premises. The court considered the reliability of the statement and observed that the alleged offense is punishable with a maximum imprisonment of five years. Given the applicant's prolonged incarceration since 20.6.2024 without trial commencement, the court opined that the applicant made out a case for bail. The bail application was allowed, subject to fulfillment of conditions imposed by the court.
The court granted bail to the accused in a case involving clandestine supply of branded TMT bars and evasion of GST. The prosecution's case was based solely on the statement of Rippan Kansal, with no incriminating evidence found during the search and inspection of the applicant's premises. The court considered the reliability of the statement and observed that the alleged offense is punishable with a maximum imprisonment of five years. Given the applicant's prolonged incarceration since 20.6.2024 without trial commencement, the court opined that the applicant made out a case for bail. The bail application was allowed, subject to fulfillment of conditions imposed by the court.
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