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...
SC allows writ petition, directing consolidation of multiple FIRs across eight states into a principal FIR. The Court mandates that subsequent FIRs be treated as supplementary statements, with investigating officers permitted to file supplementary chargeesheets. Bail granted in the principal proceeding will extend to clubbed cases, with Special Courts authorized to require fresh bail applications for specific offenses under special enactments. The order specifically applies to IPC and state-level statutory offenses, with separate proceedings maintained for Chhattisgarh and Delhi jurisdictions, exercising constitutional powers under Articles 32 and 142.
SC allows writ petition, directing consolidation of multiple FIRs across eight states into a principal FIR. The Court mandates that subsequent FIRs be treated as supplementary statements, with investigating officers permitted to file supplementary chargeesheets. Bail granted in the principal proceeding will extend to clubbed cases, with Special Courts authorized to require fresh bail applications for specific offenses under special enactments. The order specifically applies to IPC and state-level statutory offenses, with separate proceedings maintained for Chhattisgarh and Delhi jurisdictions, exercising constitutional powers under Articles 32 and 142.
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