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...
HC, exercising its inherent jurisdiction sparingly to prevent miscarriage of justice, entertained a criminal revision under s.138 NI Act notwithstanding prior dismissal of appeal and affirmed conviction. The Court held that inherent power is available only where no adequate statutory remedy exists or where special circumstances justify intervention, and may be invoked to give effect to the substantive justice embodied in a bona fide compromise. Finding a valid out-of-court Memorandum of Compromise between the parties, the HC disposed of the revision in terms of that compromise, thereby modifying the earlier outcome and concluding proceedings between the anonymized applicant and respondent pursuant to the compromise.
HC, exercising its inherent jurisdiction sparingly to prevent miscarriage of justice, entertained a criminal revision under s.138 NI Act notwithstanding prior dismissal of appeal and affirmed conviction. The Court held that inherent power is available only where no adequate statutory remedy exists or where special circumstances justify intervention, and may be invoked to give effect to the substantive justice embodied in a bona fide compromise. Finding a valid out-of-court Memorandum of Compromise between the parties, the HC disposed of the revision in terms of that compromise, thereby modifying the earlier outcome and concluding proceedings between the anonymized applicant and respondent pursuant to the compromise.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4790
Join Channel
TaxTMI 
