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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Preferential customs-duty exemption under the Indo-Thailand Free Trade Agreement depends on compliance with the prescribed process for verifying a Certificate of Origin under the Interim Rules of Origin. The text states that Revenue did not follow the procedure in Notification No. 101/2004-Cus. (N.T.) before challenging the certificate's credibility. It therefore records that denial of exemption under Notification No. 85/2004-Cus. was unsustainable, as was the consequential penalty for alleged improper import. The impugned order was set aside and the appeals were allowed with consequential relief.
Preferential customs-duty exemption under the Indo-Thailand Free Trade Agreement depends on compliance with the prescribed process for verifying a Certificate of Origin under the Interim Rules of Origin. The text states that Revenue did not follow the procedure in Notification No. 101/2004-Cus. (N.T.) before challenging the certificate's credibility. It therefore records that denial of exemption under Notification No. 85/2004-Cus. was unsustainable, as was the consequential penalty for alleged improper import. The impugned order was set aside and the appeals were allowed with consequential relief.
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