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 High Court disposed of the petition, holding that the rejection of the petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme) on the ground that redemption fine is not covered by the Scheme was contrary to the Court's previous decision. The Court ruled that once the petitioner's application under the SVLDR Scheme accepting payment of excise duty is accepted, the declarant is immune from imposition of any redemption fine, and the benefit of the Scheme extends to the redemption fine as well. Consequently, the ground for rejection was held to be bad in law.
The High Court disposed of the petition, holding that the rejection of the petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme) on the ground that redemption fine is not covered by the Scheme was contrary to the Court's previous decision. The Court ruled that once the petitioner's application under the SVLDR Scheme accepting payment of excise duty is accepted, the declarant is immune from imposition of any redemption fine, and the benefit of the Scheme extends to the redemption fine as well. Consequently, the ground for rejection was held to be bad in law.
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