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...
Writ petition challenging adjudication order for recovery of inadmissible income tax return with interest and penalty. Court found non-application of mind and violation of principles of natural justice in the adjudication order as it failed to consider relevant documents. Writ petition dismissed solely on grounds of availability of alternate remedy, without examining merits. Court held preliminary ground raised by assessee in challenging adjudication order would not involve adjudication into facts, and writ court can examine effect of earlier order and subsequent proceedings on same set of facts. Writ petition restored for fresh hearing after affidavit-in-opposition filed by Department. Appeal allowed.
Writ petition challenging adjudication order for recovery of inadmissible income tax return with interest and penalty. Court found non-application of mind and violation of principles of natural justice in the adjudication order as it failed to consider relevant documents. Writ petition dismissed solely on grounds of availability of alternate remedy, without examining merits. Court held preliminary ground raised by assessee in challenging adjudication order would not involve adjudication into facts, and writ court can examine effect of earlier order and subsequent proceedings on same set of facts. Writ petition restored for fresh hearing after affidavit-in-opposition filed by Department. Appeal allowed.
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