Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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...
FTWZ operations were not treated as having been undertaken under the customs broker licence because there was no Form C intimation extending the licence to SEZ/FTWZ activity and no evidence that the licence covered business in the SEZ unit. The inquiry report was treated as the ative document in the CBLR proceedings; once it recorded that the alleged violations of Regulation 10(d), (e) and (n) were not proved, revocation of licence, forfeiture of security and penalty could not be sustained. The order dropping the proceedings was upheld and the Revenue appeal was dismissed.
FTWZ operations were not treated as having been undertaken under the customs broker licence because there was no Form C intimation extending the licence to SEZ/FTWZ activity and no evidence that the licence covered business in the SEZ unit. The inquiry report was treated as the ative document in the CBLR proceedings; once it recorded that the alleged violations of Regulation 10(d), (e) and (n) were not proved, revocation of licence, forfeiture of security and penalty could not be sustained. The order dropping the proceedings was upheld and the Revenue appeal was dismissed.
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