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...
Respondent granted permission to travel abroad to Dubai and Europe by HC subject to conditions. Investigation pending since 06.06.2022 in FIR registered on 13.04.2021, no chargesheet filed. Respondent cooperated with investigating agencies when summoned, disclosed required information. Appellant failed to disclose timeframe for concluding pending investigations. Respondent cannot be deprived of right to travel abroad in such circumstances. No infirmity found in Single Judge's order imposing conditions while granting travel permission. LPA dismissed.
Respondent granted permission to travel abroad to Dubai and Europe by HC subject to conditions. Investigation pending since 06.06.2022 in FIR registered on 13.04.2021, no chargesheet filed. Respondent cooperated with investigating agencies when summoned, disclosed required information. Appellant failed to disclose timeframe for concluding pending investigations. Respondent cannot be deprived of right to travel abroad in such circumstances. No infirmity found in Single Judge's order imposing conditions while granting travel permission. LPA dismissed.
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