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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Arbitral awards on prolongation costs, GST reimbursement, minimum-wage escalation, Environmental Compensation Charges and taxes were upheld under Section 34 because the tribunal had adopted a plausible view on the contract, delay attribution and quantification of damages. The court treated the prolongation-cost methodology as a permissible estimate based on record and industry practice, and refused re-appreciation of evidence. It also sustained reimbursement for GST introduced during the extended period, held that a minimum-wage escalation bar could not defeat compensation for employer-caused delay, and accepted ECC as an additional charge not clearly barred by the exclusion clause. The majority award was treated as binding, and no patent illegality or perversity was shown.
Arbitral awards on prolongation costs, GST reimbursement, minimum-wage escalation, Environmental Compensation Charges and taxes were upheld under Section 34 because the tribunal had adopted a plausible view on the contract, delay attribution and quantification of damages. The court treated the prolongation-cost methodology as a permissible estimate based on record and industry practice, and refused re-appreciation of evidence. It also sustained reimbursement for GST introduced during the extended period, held that a minimum-wage escalation bar could not defeat compensation for employer-caused delay, and accepted ECC as an additional charge not clearly barred by the exclusion clause. The majority award was treated as binding, and no patent illegality or perversity was shown.
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