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...
Provisional release of seized imported Multi-Functional Devices was directed subject to payment of the enhanced duty as quantified, furnishing a bank guarantee for 10% of the total price, and maintenance of transaction details if the goods were later sold. HC treated the matter as comparable to earlier petitions where conditional release had been ordered, and left customs adjudication to proceed independently on merits. Any request for waiver of demurrage was to be considered objectively, and the adjudicating authority was to decide uninfluenced by the interim release.
Provisional release of seized imported Multi-Functional Devices was directed subject to payment of the enhanced duty as quantified, furnishing a bank guarantee for 10% of the total price, and maintenance of transaction details if the goods were later sold. HC treated the matter as comparable to earlier petitions where conditional release had been ordered, and left customs adjudication to proceed independently on merits. Any request for waiver of demurrage was to be considered objectively, and the adjudicating authority was to decide uninfluenced by the interim release.
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