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...
Locus standi of the appellant to prefer the appeal, the applicability of Section 195(1)(b) CrPC, and the correctness of the High Court's order for de novo proceedings against the appellant. The Supreme Court held that the appellant has locus standi as the case involves serious allegations of interference with judicial processes. It ruled that the proceedings were not hit by the bar u/s 195(1)(b) CrPC as the initiation arose from a court order and not a private complaint. Regarding de novo proceedings, the Court stated that the High Court erred in quashing the criminal proceedings and ordering a fresh trial, as the alleged forgery of evidence leading to acquittal warranted further investigation. Consequently, the impugned order was set aside, and the appeal was allowed.
Locus standi of the appellant to prefer the appeal, the applicability of Section 195(1)(b) CrPC, and the correctness of the High Court's order for de novo proceedings against the appellant. The Supreme Court held that the appellant has locus standi as the case involves serious allegations of interference with judicial processes. It ruled that the proceedings were not hit by the bar u/s 195(1)(b) CrPC as the initiation arose from a court order and not a private complaint. Regarding de novo proceedings, the Court stated that the High Court erred in quashing the criminal proceedings and ordering a fresh trial, as the alleged forgery of evidence leading to acquittal warranted further investigation. Consequently, the impugned order was set aside, and the appeal was allowed.
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