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...
HC dismissed the petition seeking recall of bail in a fraudulent IGST refund case. The respondent, arrested for allegedly claiming fraudulent tax refund exceeding 63 crores, was granted bail by the MM after careful consideration of facts. The court found no justification to interfere with the bail order, noting that previous prosecutions were primarily for non-appearance under IPC Sections 174, 175, and no formal complaint had been filed. The ASJ had already evaluated the respondent's prior involvement, and the Department failed to demonstrate any improper exercise of judicial discretion. Consequently, the petition challenging the bail order was rejected.
HC dismissed the petition seeking recall of bail in a fraudulent IGST refund case. The respondent, arrested for allegedly claiming fraudulent tax refund exceeding 63 crores, was granted bail by the MM after careful consideration of facts. The court found no justification to interfere with the bail order, noting that previous prosecutions were primarily for non-appearance under IPC Sections 174, 175, and no formal complaint had been filed. The ASJ had already evaluated the respondent's prior involvement, and the Department failed to demonstrate any improper exercise of judicial discretion. Consequently, the petition challenging the bail order was rejected.
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