Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
FEMA bars civil court adjudication where the dispute concerns alleged contravention, because the statutory scheme of adjudication, penalty, confiscation and appeal is a complete code for that issue. A sale deed challenged solely as void for violating FEMA could not be declared null and void by a civil court, especially where the FEMA authorities had already found contravention and imposed only penalty without confiscation. FEMA contravention does not, by itself, make the transfer void under the Contract Act or the Transfer of Property Act. The decree for partition was sustained only for the admitted ancestral Schedule 'A' property, while the relief relating to Schedule 'B' property was set aside.
FEMA bars civil court adjudication where the dispute concerns alleged contravention, because the statutory scheme of adjudication, penalty, confiscation and appeal is a complete code for that issue. A sale deed challenged solely as void for violating FEMA could not be declared null and void by a civil court, especially where the FEMA authorities had already found contravention and imposed only penalty without confiscation. FEMA contravention does not, by itself, make the transfer void under the Contract Act or the Transfer of Property Act. The decree for partition was sustained only for the admitted ancestral Schedule 'A' property, while the relief relating to Schedule 'B' property was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
