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 case pertains to the prohibition on import and confiscation of seven drawings by renowned artists under Customs Notification No. 1/1964, deeming them obscene. The court held that the ability to communicate ideas through art is a legitimate human endeavour and cannot be controlled based on acceptability to authorities. Vesting obscenity determination powers in customs authorities risks arbitrary state behaviour imperilling fundamental freedoms. The impugned order ignored relevant considerations like expert opinions, artistic value, contemporary standards, and legal precedents, relying instead on individualized morality standards, personal prejudices, and frivolous grounds. Relegating the petitioner to departmental appeals risked destruction of the valuable artworks. The impugned order was set aside, and the petition was allowed, upholding artistic expression and freedom of speech.
The case pertains to the prohibition on import and confiscation of seven drawings by renowned artists under Customs Notification No. 1/1964, deeming them obscene. The court held that the ability to communicate ideas through art is a legitimate human endeavour and cannot be controlled based on acceptability to authorities. Vesting obscenity determination powers in customs authorities risks arbitrary state behaviour imperilling fundamental freedoms. The impugned order ignored relevant considerations like expert opinions, artistic value, contemporary standards, and legal precedents, relying instead on individualized morality standards, personal prejudices, and frivolous grounds. Relegating the petitioner to departmental appeals risked destruction of the valuable artworks. The impugned order was set aside, and the petition was allowed, upholding artistic expression and freedom of speech.
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