Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Liability to pay cost recovery charges for customs officers deployed at a Container Freight Station was upheld because the regulatory framework, consistent administrative practice and the petitioner's own prior remittances showed that operators were liable unless expressly exempted. The Court applied contemporanea expositio and substantial compliance, finding that actual customs deployment and supervision satisfied the statutory purpose, and that later internal cadre regularisation did not extinguish the obligation. The challenge was also barred by res judicata and estoppel by conduct, since the liability issue had already been litigated and the petitioner had accepted the levy over time. The remaining quantification dispute was treated as factual and unsuitable for writ jurisdiction, and the cargo movement restriction was sustained as a lawful response to persistent non-payment.
Liability to pay cost recovery charges for customs officers deployed at a Container Freight Station was upheld because the regulatory framework, consistent administrative practice and the petitioner's own prior remittances showed that operators were liable unless expressly exempted. The Court applied contemporanea expositio and substantial compliance, finding that actual customs deployment and supervision satisfied the statutory purpose, and that later internal cadre regularisation did not extinguish the obligation. The challenge was also barred by res judicata and estoppel by conduct, since the liability issue had already been litigated and the petitioner had accepted the levy over time. The remaining quantification dispute was treated as factual and unsuitable for writ jurisdiction, and the cargo movement restriction was sustained as a lawful response to persistent non-payment.
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