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...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Confiscation of old and used multi-function devices was sustained only because they were restricted second-hand electronics and IT goods imported without required DGFT authorisation; the related redemption fine and importer penalty were reduced. The Tribunal rejected the other grounds of confiscation: the CRO, 2021 exemption for highly specialised equipment was found to rest on objective criteria and was wrongly denied; WPC approval could not be insisted on without affirmative proof of wireless capability; non-compliance with hazardous-waste import conditions was not proved in light of valid EPR authorisation and post-import inspection; and valuation re-determination alone did not establish wilful misdeclaration. Penalty on the Director under Section 114AA was set aside for lack of proof of knowing use of false documents.
Confiscation of old and used multi-function devices was sustained only because they were restricted second-hand electronics and IT goods imported without required DGFT authorisation; the related redemption fine and importer penalty were reduced. The Tribunal rejected the other grounds of confiscation: the CRO, 2021 exemption for highly specialised equipment was found to rest on objective criteria and was wrongly denied; WPC approval could not be insisted on without affirmative proof of wireless capability; non-compliance with hazardous-waste import conditions was not proved in light of valid EPR authorisation and post-import inspection; and valuation re-determination alone did not establish wilful misdeclaration. Penalty on the Director under Section 114AA was set aside for lack of proof of knowing use of false documents.
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