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...
Bail was refused in a prosecution alleging clandestine manufacture and duty evasion under a capacity-based excise regime tied to installed packing machines. The Court held that disputed questions about actual production, machine utilisation and exact duty liability could not be decided at the bail stage, and that the applicant's claim that one machine was non-functional did not prima facie displace the statutory scheme absent a prior declaration to the competent Commissioner. Seizure of machines, raw materials and finished goods, together with Section 70 statements, furnished prima facie material of concealment and clandestine manufacture. Given the economic-offence character of the ations, continuing investigation and risk of tampering with evidence or influencing witnesses, the application was dismissed.
Bail was refused in a prosecution alleging clandestine manufacture and duty evasion under a capacity-based excise regime tied to installed packing machines. The Court held that disputed questions about actual production, machine utilisation and exact duty liability could not be decided at the bail stage, and that the applicant's claim that one machine was non-functional did not prima facie displace the statutory scheme absent a prior declaration to the competent Commissioner. Seizure of machines, raw materials and finished goods, together with Section 70 statements, furnished prima facie material of concealment and clandestine manufacture. Given the economic-offence character of the ations, continuing investigation and risk of tampering with evidence or influencing witnesses, the application was dismissed.
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