Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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