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...
The HC dismissed the petition challenging action under s.129(3) CGST Act, upholding detention and seizure of goods sent for job work. The court found that at interception there was no requisite delivery challan accompanying the consignment and documentary proof was lacking, although an e-way bill was produced prior to the seizure order. Applying its prior authority, the HC concluded the enforcement action was not illegal or arbitrary where statutory documentation was absent at the time of movement. Consequently the impugned orders were affirmed and no interference was warranted with the revenue authorities' proceedings; the petition is dismissed.
The HC dismissed the petition challenging action under s.129(3) CGST Act, upholding detention and seizure of goods sent for job work. The court found that at interception there was no requisite delivery challan accompanying the consignment and documentary proof was lacking, although an e-way bill was produced prior to the seizure order. Applying its prior authority, the HC concluded the enforcement action was not illegal or arbitrary where statutory documentation was absent at the time of movement. Consequently the impugned orders were affirmed and no interference was warranted with the revenue authorities' proceedings; the petition is dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
