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...
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The AT upheld the provisional attachment order under the Prevention of Money-Laundering framework, dismissing the appeals. The tribunal found that the assets of the director and relatives were properly treated as "proceeds of crime" within the statutory definition, including application of the second limb permitting attachment of property acquired prior to the offence when equivalent proceeds are unavailable or have been siphoned off. The AT declined to disturb the impugned order after applying settled judicial principles and authoritative precedent, concluding the attachment was justified on the record of alleged irregular loans, overvaluation and misappropriation. The appeals consequently fail and are dismissed.
The AT upheld the provisional attachment order under the Prevention of Money-Laundering framework, dismissing the appeals. The tribunal found that the assets of the director and relatives were properly treated as "proceeds of crime" within the statutory definition, including application of the second limb permitting attachment of property acquired prior to the offence when equivalent proceeds are unavailable or have been siphoned off. The AT declined to disturb the impugned order after applying settled judicial principles and authoritative precedent, concluding the attachment was justified on the record of alleged irregular loans, overvaluation and misappropriation. The appeals consequently fail and are dismissed.
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