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...
DSC grants bail to accused V.G. and R.D. in tax credit case, finding insufficient evidence of direct involvement. Court noted lack of concrete proof beyond recorded statements, considered accused's 25% and 7% alleged benefit shares are below Rs.5 crore threshold. Accused in custody for 25 days, no further interrogation required. Bail granted on Rs.50,000 personal bond with surety, emphasizing proportionality between alleged offense and prolonged detention. Release orders issued immediately, without commenting on case merits. Procedural arrest requirements deemed satisfied.
DSC grants bail to accused V.G. and R.D. in tax credit case, finding insufficient evidence of direct involvement. Court noted lack of concrete proof beyond recorded statements, considered accused's 25% and 7% alleged benefit shares are below Rs.5 crore threshold. Accused in custody for 25 days, no further interrogation required. Bail granted on Rs.50,000 personal bond with surety, emphasizing proportionality between alleged offense and prolonged detention. Release orders issued immediately, without commenting on case merits. Procedural arrest requirements deemed satisfied.
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