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...
Material recovered in a search at a third party's premises could validly support proceedings against another person under the second Explanation to Section 148, even though the searched person's case was under an interim restraint and the search might later be challenged. The Court held that such interim protection was only prima facie and did not declare the search illegal or nullify the material seized. Validity of the notice had to be tested on the date of issue, when no stay operated against the search proceedings. Later invalidation of the search would not undo jurisdiction already validly exercised or vitiate proceedings already initiated. The writ petition was dismissed.
Material recovered in a search at a third party's premises could validly support proceedings against another person under the second Explanation to Section 148, even though the searched person's case was under an interim restraint and the search might later be challenged. The Court held that such interim protection was only prima facie and did not declare the search illegal or nullify the material seized. Validity of the notice had to be tested on the date of issue, when no stay operated against the search proceedings. Later invalidation of the search would not undo jurisdiction already validly exercised or vitiate proceedings already initiated. The writ petition was dismissed.
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