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...
Refund claim arising from EPCG-linked procurement was rejected because the supplier had shown the supply under general turnover instead of deemed exports, without giving the claimant an opportunity to produce supporting material. The Court treated the problem as a curable classification error and directed that the claim be reconsidered on merits if proper documents were furnished, including a Chartered Accountant's certificate. The rejection order was set aside and the matter remitted for fresh consideration upon submission of the required representation and evidence.
Refund claim arising from EPCG-linked procurement was rejected because the supplier had shown the supply under general turnover instead of deemed exports, without giving the claimant an opportunity to produce supporting material. The Court treated the problem as a curable classification error and directed that the claim be reconsidered on merits if proper documents were furnished, including a Chartered Accountant's certificate. The rejection order was set aside and the matter remitted for fresh consideration upon submission of the required representation and evidence.
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