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 granted regular bail to petitioner accused of fraudulent Input Tax Credit involving fake invoices. After suffering 2 months and 6 days of custody, the court emphasized fundamental legal principles that bail is a general rule and detention an exception. Applying Article 21 constitutional protections and following precedential jurisprudence on right to speedy trial, the court directed petitioner's release on bail bonds, recognizing that indefinite detention serves no purpose and no one should be considered guilty before proof beyond reasonable doubt.
HC granted regular bail to petitioner accused of fraudulent Input Tax Credit involving fake invoices. After suffering 2 months and 6 days of custody, the court emphasized fundamental legal principles that bail is a general rule and detention an exception. Applying Article 21 constitutional protections and following precedential jurisprudence on right to speedy trial, the court directed petitioner's release on bail bonds, recognizing that indefinite detention serves no purpose and no one should be considered guilty before proof beyond reasonable doubt.
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