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...
Bail granted to accused in money laundering case due to prolonged delay in trial proceedings and long incarceration, violating constitutional rights. Section 45 PMLA cannot override Article 21 guaranteeing speedy trial. Courts have power to grant bail considering totality of circumstances, nature of allegations, delay not attributable to accused. Bail is rule, jail exception. Constitutional mandate of personal liberty prevails over statutory provisions when trial inordinately delayed. Prolonged custody without trial violates fair trial and liberty. Accused released on bail with conditions after considering evidence, flight risk, joining investigation, interim bail conduct.
Bail granted to accused in money laundering case due to prolonged delay in trial proceedings and long incarceration, violating constitutional rights. Section 45 PMLA cannot override Article 21 guaranteeing speedy trial. Courts have power to grant bail considering totality of circumstances, nature of allegations, delay not attributable to accused. Bail is rule, jail exception. Constitutional mandate of personal liberty prevails over statutory provisions when trial inordinately delayed. Prolonged custody without trial violates fair trial and liberty. Accused released on bail with conditions after considering evidence, flight risk, joining investigation, interim bail conduct.
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