Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
An actual user condition cannot be imposed on imports under a transferable post-export DFIA through a mere public notice; the scheme is distinct from advance authorisation and does not carry an inbuilt actual-user restriction for the transferee. The Tribunal's power to test the vires of statutory or subordinate legislation within its field is affirmed, and such a challenge is not excluded in a customs dispute. For expired DFIAs, where the licences remained unutilised because the benefit had been denied, Customs is to issue a factual certificate to DGFT so revalidation may be considered by the competent authority.
An actual user condition cannot be imposed on imports under a transferable post-export DFIA through a mere public notice; the scheme is distinct from advance authorisation and does not carry an inbuilt actual-user restriction for the transferee. The Tribunal's power to test the vires of statutory or subordinate legislation within its field is affirmed, and such a challenge is not excluded in a customs dispute. For expired DFIAs, where the licences remained unutilised because the benefit had been denied, Customs is to issue a factual certificate to DGFT so revalidation may be considered by the competent authority.
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