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 held that the respondent lacked authority to issue subsequent provisional attachment orders under sub-section (1) of Section 83 after the initial provisional attachment had ceased by efflux of one year under sub-section (2); permitting renewal would render sub-section (2) otiose and exceed executive power by effectively supplanting statutory prescription. The Court reaffirmed that executive measures may supplement but cannot supplant statutory law and that draconian attachment powers must be construed so as to preserve legislative intent. The impugned orders dated 13 Nov and 18 Dec 2024 were declared invalid, the appeal was allowed, and the appellant's bank accounts ordered defreezed and made operable upon production of this judgment.
SC held that the respondent lacked authority to issue subsequent provisional attachment orders under sub-section (1) of Section 83 after the initial provisional attachment had ceased by efflux of one year under sub-section (2); permitting renewal would render sub-section (2) otiose and exceed executive power by effectively supplanting statutory prescription. The Court reaffirmed that executive measures may supplement but cannot supplant statutory law and that draconian attachment powers must be construed so as to preserve legislative intent. The impugned orders dated 13 Nov and 18 Dec 2024 were declared invalid, the appeal was allowed, and the appellant's bank accounts ordered defreezed and made operable upon production of this judgment.
Note: It is a system-generated summary and is for quick reference only.