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Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Where a vehicle and goods in transit were detained, the Court found that all transportation documents required to accompany the goods were available at the time of detention. On that factual basis, the detention was treated as resting on extraneous grounds and therefore lacking legal basis. The impugned notice and detention order were quashed, and consequential relief was directed to follow forthwith.
Where a vehicle and goods in transit were detained, the Court found that all transportation documents required to accompany the goods were available at the time of detention. On that factual basis, the detention was treated as resting on extraneous grounds and therefore lacking legal basis. The impugned notice and detention order were quashed, and consequential relief was directed to follow forthwith.
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