Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Customs authorities may impose conditions for provisional release of seized goods under the Customs Act, but that power cannot be used to defeat a lawful criminal court custody order. Where a Chief Judicial Magistrate directed release of a seized vehicle on execution of bond, an additional security deposit equal to at least 30% of the vehicle's value was held unsustainable because it frustrated that order. The vehicle was therefore to be released on the bond already fixed by the criminal court.
Customs authorities may impose conditions for provisional release of seized goods under the Customs Act, but that power cannot be used to defeat a lawful criminal court custody order. Where a Chief Judicial Magistrate directed release of a seized vehicle on execution of bond, an additional security deposit equal to at least 30% of the vehicle's value was held unsustainable because it frustrated that order. The vehicle was therefore to be released on the bond already fixed by the criminal court.
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