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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Provisional attachment under the Prevention of Money Laundering regime may be ordered against a person or entity in possession of proceeds of crime even if not formally accused; the tribunal applied the principles that challenge to the prosecution complaint does not suspend attachment proceedings while criminal proceedings remain pending and that existence of parallel FIRs sustaining the scheduled offence permits continuation. The Adjudicating Authority's confirmation of provisional attachment was upheld on material showing receipt of proceeds by the appellants, and the appeals were dismissed for lack of merit.
Provisional attachment under the Prevention of Money Laundering regime may be ordered against a person or entity in possession of proceeds of crime even if not formally accused; the tribunal applied the principles that challenge to the prosecution complaint does not suspend attachment proceedings while criminal proceedings remain pending and that existence of parallel FIRs sustaining the scheduled offence permits continuation. The Adjudicating Authority's confirmation of provisional attachment was upheld on material showing receipt of proceeds by the appellants, and the appeals were dismissed for lack of merit.
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