Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Statutory interest on a refunded investigation deposit treated as a pre-deposit is confined to the rate prescribed by the governing provision and notification. Where the statute creates the right to interest and fixes the rate, the claimant cannot seek a higher amount on equitable or restitutionary grounds unless the provision or notification itself is challenged. Applying that principle, the Court upheld interest at 6% per annum and rejected the claim for a higher rate, holding that no substantial question of law arose and dismissing the appeal.
Statutory interest on a refunded investigation deposit treated as a pre-deposit is confined to the rate prescribed by the governing provision and notification. Where the statute creates the right to interest and fixes the rate, the claimant cannot seek a higher amount on equitable or restitutionary grounds unless the provision or notification itself is challenged. Applying that principle, the Court upheld interest at 6% per annum and rejected the claim for a higher rate, holding that no substantial question of law arose and dismissing the appeal.
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