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...
A defect in the pre-shipment inspection certificate, caused only by the inspecting agency lacking territorial authorisation for Guyana, did not make the imported metallic scrap prohibited goods. The Tribunal noted that the inspection was in fact carried out by a DGFT-empanelled agency and that a later approved post-shipment inspection confirmed the consignment contained no war material or other objectionable material. On that basis, the import-policy requirement was treated as substantially complied with, the lapse at most justified examination of the goods, and confiscation under Section 111(d), along with redemption fine and penalties, was unsustainable.
A defect in the pre-shipment inspection certificate, caused only by the inspecting agency lacking territorial authorisation for Guyana, did not make the imported metallic scrap prohibited goods. The Tribunal noted that the inspection was in fact carried out by a DGFT-empanelled agency and that a later approved post-shipment inspection confirmed the consignment contained no war material or other objectionable material. On that basis, the import-policy requirement was treated as substantially complied with, the lapse at most justified examination of the goods, and confiscation under Section 111(d), along with redemption fine and penalties, was unsustainable.
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