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...
Entitlement to regular bail in alleged fraudulent availment of input tax credit was allowed where the court found that allegations were documentary, records were already with the department, and further custodial interrogation would be purposeless; the petitioner had been detained since 03.11.2025 and trial was likely to be protracted given voluminous documents. The offences are magistrate-triable with limited sentences; precedents on similar bail grants and the protection of personal liberty informed the exercise of discretion. Bail was granted subject to furnishing bonds and the trial court was directed to proceed expeditiously; no opinion was expressed on merits.
Entitlement to regular bail in alleged fraudulent availment of input tax credit was allowed where the court found that allegations were documentary, records were already with the department, and further custodial interrogation would be purposeless; the petitioner had been detained since 03.11.2025 and trial was likely to be protracted given voluminous documents. The offences are magistrate-triable with limited sentences; precedents on similar bail grants and the protection of personal liberty informed the exercise of discretion. Bail was granted subject to furnishing bonds and the trial court was directed to proceed expeditiously; no opinion was expressed on merits.
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