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...
Section 28-I(2) bars admission of an advance-ruling application when the question raised is the same as one already decided by a Court or Appellate Tribunal. The classification of plain oven-roasted areca nuts was treated as settled by a binding High Court decision, so the classification issue could not be reconsidered through advance ruling. The notes further explain that the statutory scheme does not permit partial rejection of an application: although the related customs-duty exemption question was not independently covered, it could not be retained for separate determination. Accordingly, the applications were rejected in full without rulings on either issue.
Section 28-I(2) bars admission of an advance-ruling application when the question raised is the same as one already decided by a Court or Appellate Tribunal. The classification of plain oven-roasted areca nuts was treated as settled by a binding High Court decision, so the classification issue could not be reconsidered through advance ruling. The notes further explain that the statutory scheme does not permit partial rejection of an application: although the related customs-duty exemption question was not independently covered, it could not be retained for separate determination. Accordingly, the applications were rejected in full without rulings on either issue.
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