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...
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SC held that key provisions of the Tribunal Reforms Act, 2021, including those on minimum age, curtailed tenure, upper age caps, panel selection process, and equivalence of service conditions with civil servants, are unconstitutional. The Court found that Parliament had impermissibly reenacted, in altered form, provisions previously struck down, without curing the constitutional defects, amounting to a legislative override of binding judicial directions. Such measures were held violative of constitutional supremacy, separation of powers, judicial independence, and Article 14. SC clarified that while Parliament may enact curative legislation, it cannot disregard or nullify prior judicial pronouncements. The offending provisions were struck down, with protection extended to affected tribunal members whose appointments had been delayed and improperly subjected to the new regime. Petitions were disposed of.
SC held that key provisions of the Tribunal Reforms Act, 2021, including those on minimum age, curtailed tenure, upper age caps, panel selection process, and equivalence of service conditions with civil servants, are unconstitutional. The Court found that Parliament had impermissibly reenacted, in altered form, provisions previously struck down, without curing the constitutional defects, amounting to a legislative override of binding judicial directions. Such measures were held violative of constitutional supremacy, separation of powers, judicial independence, and Article 14. SC clarified that while Parliament may enact curative legislation, it cannot disregard or nullify prior judicial pronouncements. The offending provisions were struck down, with protection extended to affected tribunal members whose appointments had been delayed and improperly subjected to the new regime. Petitions were disposed of.
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