Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
High Court considered valuation of seized goods based on market survey and held that once customs issued a show cause notice using market value, the burden shifted to the appellant to prove incorrect valuation; appellant's general denial and failure to substantiate valuation challenged the decision. Statements recorded under the Customs Act (s.108) were treated as admissible and not vitiated by absence of cross-examination, since the right to cross-examine is not absolute and no prejudice was shown. The court concluded the appeal raised no question of law required for maintainability under the Act and dismissed the appeal.
High Court considered valuation of seized goods based on market survey and held that once customs issued a show cause notice using market value, the burden shifted to the appellant to prove incorrect valuation; appellant's general denial and failure to substantiate valuation challenged the decision. Statements recorded under the Customs Act (s.108) were treated as admissible and not vitiated by absence of cross-examination, since the right to cross-examine is not absolute and no prejudice was shown. The court concluded the appeal raised no question of law required for maintainability under the Act and dismissed the appeal.
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