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...
In HC, the applicants (anonymized) were granted regular bail in a prosecution alleging fraudulent ITC claims on bogus invoices; the court held the offences are triable by a magistrate with a maximum sentence of five years, applicants had been in custody for over four months, the charge-sheet was filed but charges not yet framed and trial not imminent, rendering further detention unnecessary. The court observed that the prosecution case rests on documentary evidence and confessional statements recorded under section 70 of the CGST Act, whose admissibility must be tested at trial, and noted parity with co-accused on bail. Bail granted subject to furnishing requisite bail and surety bonds to the trial court.
In HC, the applicants (anonymized) were granted regular bail in a prosecution alleging fraudulent ITC claims on bogus invoices; the court held the offences are triable by a magistrate with a maximum sentence of five years, applicants had been in custody for over four months, the charge-sheet was filed but charges not yet framed and trial not imminent, rendering further detention unnecessary. The court observed that the prosecution case rests on documentary evidence and confessional statements recorded under section 70 of the CGST Act, whose admissibility must be tested at trial, and noted parity with co-accused on bail. Bail granted subject to furnishing requisite bail and surety bonds to the trial court.
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