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 adjudicated a petition regarding illegal seizure of goods, finding that ongoing investigations by GST and Income Tax Departments preclude immediate release. The court directed: (i) Departments must provide notice to Petitioner of proceedings, (ii) Petitioner may seek goods' release through statutory provisions under CGST Act or Income Tax Act, and (iii) Departments shall not dispose of seized goods until investigations and adjudication are completed. The court explicitly noted no examination of case merits and disposed of the petition, enabling Petitioner to pursue administrative remedies for potential goods' release.
HC adjudicated a petition regarding illegal seizure of goods, finding that ongoing investigations by GST and Income Tax Departments preclude immediate release. The court directed: (i) Departments must provide notice to Petitioner of proceedings, (ii) Petitioner may seek goods' release through statutory provisions under CGST Act or Income Tax Act, and (iii) Departments shall not dispose of seized goods until investigations and adjudication are completed. The court explicitly noted no examination of case merits and disposed of the petition, enabling Petitioner to pursue administrative remedies for potential goods' release.
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