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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The petition was dismissed by the High Court as no case was made out to depart from the usual rule of exhaustion of alternative remedies. The key reasons were: 1) An alternative remedy of appeal was available against the impugned order, although the petitioner contended violation of principles of natural justice. 2) The petition was filed almost a year after the impugned orders, much beyond the statutory limitation period for appeal, without any explanation for the delay. While there is no limitation for filing a petition under Article 226, such petitions must be instituted within a reasonable period, and any delay is required to be explained. Since the petitioner failed to provide a justification for the inordinate delay, the High Court dismissed the petition.
The petition was dismissed by the High Court as no case was made out to depart from the usual rule of exhaustion of alternative remedies. The key reasons were: 1) An alternative remedy of appeal was available against the impugned order, although the petitioner contended violation of principles of natural justice. 2) The petition was filed almost a year after the impugned orders, much beyond the statutory limitation period for appeal, without any explanation for the delay. While there is no limitation for filing a petition under Article 226, such petitions must be instituted within a reasonable period, and any delay is required to be explained. Since the petitioner failed to provide a justification for the inordinate delay, the High Court dismissed the petition.
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