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...
Addresses bail in an alleged wrongful utilisation of input tax credit, noting non-compliance with the mandatory prior sanction requirement and the special statute regime. Discusses classification under the statute of cognizable/non-cognizable and bailable/non-bailable offences and observes custodial interrogation was not necessary. Notes alleged wrongful GST returns causing significant loss and that offences may attract sentencing up to five years while compounding remains available, affecting prosecutorial prospects. Considers co-accused anticipatory bail and the impact of continued detention on the accused's business, resulting in grant of regular bail under the special procedure provisions.
Addresses bail in an alleged wrongful utilisation of input tax credit, noting non-compliance with the mandatory prior sanction requirement and the special statute regime. Discusses classification under the statute of cognizable/non-cognizable and bailable/non-bailable offences and observes custodial interrogation was not necessary. Notes alleged wrongful GST returns causing significant loss and that offences may attract sentencing up to five years while compounding remains available, affecting prosecutorial prospects. Considers co-accused anticipatory bail and the impact of continued detention on the accused's business, resulting in grant of regular bail under the special procedure provisions.
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