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 Appellate Tribunal dismissed appeals challenging the interim order passed by the Adjudicating Authority under the Prevention of Money Laundering Act, 2002, retaining/seizing/freezing documents, digital records, and bank accounts. The Enforcement Directorate had filed a prosecution complaint, wherein the appellants and other family members were accused. The properties were mentioned for confiscation upon conviction in the complaint case. The Tribunal held the impugned order as an interim step to protect the assets until trial conclusion, finding no illegality. However, the appellants were entitled to copies of relied-upon documents/seized material and could apply for release of unrequired documents, considering the prosecution complaint filing.
The Appellate Tribunal dismissed appeals challenging the interim order passed by the Adjudicating Authority under the Prevention of Money Laundering Act, 2002, retaining/seizing/freezing documents, digital records, and bank accounts. The Enforcement Directorate had filed a prosecution complaint, wherein the appellants and other family members were accused. The properties were mentioned for confiscation upon conviction in the complaint case. The Tribunal held the impugned order as an interim step to protect the assets until trial conclusion, finding no illegality. However, the appellants were entitled to copies of relied-upon documents/seized material and could apply for release of unrequired documents, considering the prosecution complaint filing.
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