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...
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HC dismissed the writ petition challenging a provisional attachment order under PMLA, holding that the petitioner cannot simultaneously pursue a writ petition and a pending appeal before the appellate tribunal under Section 26 of PMLA. The court determined the petition was not maintainable as the subject matter was already under appellate review, thereby precluding parallel judicial proceedings challenging the same provisional attachment order.
HC dismissed the writ petition challenging a provisional attachment order under PMLA, holding that the petitioner cannot simultaneously pursue a writ petition and a pending appeal before the appellate tribunal under Section 26 of PMLA. The court determined the petition was not maintainable as the subject matter was already under appellate review, thereby precluding parallel judicial proceedings challenging the same provisional attachment order.
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