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...
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HC finds gold kada constitutes personal effect under Baggage Rules, 2016, exempting Petitioner from detention. Based on photographic evidence and established precedents regarding Sikh religious jewelry, the Court determined the seized item was a personal effect. The detention of the gold kada is deemed contrary to law and consequently set aside. The Court waived the Show Cause Notice and personal hearing requirements, effectively granting relief to the Petitioner and invalidating the customs detention.
HC finds gold kada constitutes personal effect under Baggage Rules, 2016, exempting Petitioner from detention. Based on photographic evidence and established precedents regarding Sikh religious jewelry, the Court determined the seized item was a personal effect. The detention of the gold kada is deemed contrary to law and consequently set aside. The Court waived the Show Cause Notice and personal hearing requirements, effectively granting relief to the Petitioner and invalidating the customs detention.
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