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...
HC denied transit anticipatory bail for applicant associated with a non-existent firm facing GST inquiry summons. The court emphasized that pre-arrest bail should typically be sought in the jurisdictional court. Transit anticipatory bail is an exceptional remedy, not routinely granted. The application was dismissed due to applicant's absence during hearing and lack of exceptional circumstances justifying pre-arrest bail relief. The court referenced SC precedent highlighting the limited scope of transit anticipatory bail, underscoring that such relief requires demonstrable prejudice to the accused that cannot be addressed through standard legal mechanisms.
HC denied transit anticipatory bail for applicant associated with a non-existent firm facing GST inquiry summons. The court emphasized that pre-arrest bail should typically be sought in the jurisdictional court. Transit anticipatory bail is an exceptional remedy, not routinely granted. The application was dismissed due to applicant's absence during hearing and lack of exceptional circumstances justifying pre-arrest bail relief. The court referenced SC precedent highlighting the limited scope of transit anticipatory bail, underscoring that such relief requires demonstrable prejudice to the accused that cannot be addressed through standard legal mechanisms.
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