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...
Delay and laches barred relief where statutory limitation to challenge an administrative order had expired and the petitioner failed to prosecute an appeal after receiving notice; the COVID-19 stay of proceedings did not absolve the petitioner of the duty to monitor and list the appeal once stays were lifted, and negligent inaction after the stay ended was outcome-determinative. The High Court dismissed the petition for delay and laches, holding that interruption by the pandemic did not automatically revive an expired limitation where the appellant failed to pursue listing and follow up the appeal.
Delay and laches barred relief where statutory limitation to challenge an administrative order had expired and the petitioner failed to prosecute an appeal after receiving notice; the COVID-19 stay of proceedings did not absolve the petitioner of the duty to monitor and list the appeal once stays were lifted, and negligent inaction after the stay ended was outcome-determinative. The High Court dismissed the petition for delay and laches, holding that interruption by the pandemic did not automatically revive an expired limitation where the appellant failed to pursue listing and follow up the appeal.
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