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...
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An unregistered assignment deed was treated as sufficient prima facie basis for substitution of the assignee in proceedings, because permitting the assignee to contest the matter was considered a collateral purpose distinct from determining the deed's validity or transfer effect. Relying on the principle that an unregistered document may be read for a collateral purpose, the Tribunal left all objections under Sections 17 and 49 of the Registration Act open for decision in the main company petition. The substitution of the assignee was therefore maintained, while the challenge to the assignment deed's admissibility, enforceability and legal effect was reserved for final adjudication.
An unregistered assignment deed was treated as sufficient prima facie basis for substitution of the assignee in proceedings, because permitting the assignee to contest the matter was considered a collateral purpose distinct from determining the deed's validity or transfer effect. Relying on the principle that an unregistered document may be read for a collateral purpose, the Tribunal left all objections under Sections 17 and 49 of the Registration Act open for decision in the main company petition. The substitution of the assignee was therefore maintained, while the challenge to the assignment deed's admissibility, enforceability and legal effect was reserved for final adjudication.
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