Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The Madras HC held that the ninety-day period in Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 for issuing a show cause notice after receipt of the offence report is mandatory. Relying on its earlier binding decisions, the Court rejected the contrary view that the provision is merely directory. Because the impugned show cause notice was issued beyond the prescribed period, it was vitiated and set aside, and the consequential inquiry report founded on that notice also could not survive.
The Madras HC held that the ninety-day period in Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 for issuing a show cause notice after receipt of the offence report is mandatory. Relying on its earlier binding decisions, the Court rejected the contrary view that the provision is merely directory. Because the impugned show cause notice was issued beyond the prescribed period, it was vitiated and set aside, and the consequential inquiry report founded on that notice also could not survive.
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