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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The HC held that an earlier unsuccessful writ challenge to a show-cause notice did not bar the appellant from contesting the seizure of jewellery in later confiscation proceedings under the Customs Act, 1962. The Court found that the seizure challenge had not been examined on its own merits, and that refusing to hear it would deprive the appellant of a meaningful defence. It therefore permitted the appellant to question the validity of the seizure and the proposed confiscation in the pending proceedings, and directed that reasonable time be granted if needed for effective participation. The Court did not decide the legality of the seizure on merits.
The HC held that an earlier unsuccessful writ challenge to a show-cause notice did not bar the appellant from contesting the seizure of jewellery in later confiscation proceedings under the Customs Act, 1962. The Court found that the seizure challenge had not been examined on its own merits, and that refusing to hear it would deprive the appellant of a meaningful defence. It therefore permitted the appellant to question the validity of the seizure and the proposed confiscation in the pending proceedings, and directed that reasonable time be granted if needed for effective participation. The Court did not decide the legality of the seizure on merits.
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