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 SC held that the complainant, a corporate entity, was not a "consumer" under Section 2(1)(d) of the Consumer Protection Act, 1986 because the purchase of a software license was for commercial purposes to automate operations and maximise profits, not for self-employment or personal livelihood. The Court distinguished self-employed individuals from corporate entities, observing that the Explanation excludes only goods/services used exclusively for earning livelihood by self-employment. Both the State Commission and the National Commission correctly found lack of maintainability of the complaint on the consumer law forum. Consequently, the complaint was non-maintainable under the Act and the appeal was dismissed.
The SC held that the complainant, a corporate entity, was not a "consumer" under Section 2(1)(d) of the Consumer Protection Act, 1986 because the purchase of a software license was for commercial purposes to automate operations and maximise profits, not for self-employment or personal livelihood. The Court distinguished self-employed individuals from corporate entities, observing that the Explanation excludes only goods/services used exclusively for earning livelihood by self-employment. Both the State Commission and the National Commission correctly found lack of maintainability of the complaint on the consumer law forum. Consequently, the complaint was non-maintainable under the Act and the appeal was dismissed.
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