Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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...
Substitution of attached immovable property with a demand draft or fixed deposit is not available as a general matter under Rule 5 of the 2013 Possession Rules. The Tribunal reasoned that the controlling question is statutory authority, not whether the proposed security is of equivalent value, and found no wider power in the 2002 Act or the Rules to permit such replacement outside the specified contingencies. It followed earlier tribunal authority and distinguished consent-based or rule-ignorant orders cited by the applicant. As the case did not fall within Rule 5(5) or Rule 5(6), the request for substitution was dismissed.
Substitution of attached immovable property with a demand draft or fixed deposit is not available as a general matter under Rule 5 of the 2013 Possession Rules. The Tribunal reasoned that the controlling question is statutory authority, not whether the proposed security is of equivalent value, and found no wider power in the 2002 Act or the Rules to permit such replacement outside the specified contingencies. It followed earlier tribunal authority and distinguished consent-based or rule-ignorant orders cited by the applicant. As the case did not fall within Rule 5(5) or Rule 5(6), the request for substitution was dismissed.
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