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...
An electronic GST penalty order was upheld despite not separately displaying a DIN because it carried a portal-verifiable RFN and had been served through statutory modes recognised under section 169, including the common portal, registered post and e-mail. The Court held that a challenge based only on the absence of the DIN label could not succeed where the communication was traceable and authentic, and relied on the CBIC circular dated 09.06.2025 clarifying that portal-generated communications with a verifiable RFN do not require a separate DIN. The writ petition was dismissed, with liberty to pursue the statutory appeal and exclusion of writ time for limitation purposes.
An electronic GST penalty order was upheld despite not separately displaying a DIN because it carried a portal-verifiable RFN and had been served through statutory modes recognised under section 169, including the common portal, registered post and e-mail. The Court held that a challenge based only on the absence of the DIN label could not succeed where the communication was traceable and authentic, and relied on the CBIC circular dated 09.06.2025 clarifying that portal-generated communications with a verifiable RFN do not require a separate DIN. The writ petition was dismissed, with liberty to pursue the statutory appeal and exclusion of writ time for limitation purposes.
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