Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Writ jurisdiction may be invoked despite an alternative review remedy where the challenge concerns the statutory competence of the officer conducting food-safety sampling, rather than laboratory findings. Under the Food Safety and Standards Act and the import regulations, the notified FSSAI Authorised Officer has exclusive authority to take samples for food-safety purposes at the relevant port; a report based on unauthorised sampling cannot support adverse action against an importer. The FSS Act's overriding provision applies to food safety, standards and adulteration, but does not remove Customs powers to take separate samples for classification, valuation, duty, misdeclaration or trade-policy compliance. Fresh food-safety sampling must proceed through the FSSAI Authorised Officer.
Writ jurisdiction may be invoked despite an alternative review remedy where the challenge concerns the statutory competence of the officer conducting food-safety sampling, rather than laboratory findings. Under the Food Safety and Standards Act and the import regulations, the notified FSSAI Authorised Officer has exclusive authority to take samples for food-safety purposes at the relevant port; a report based on unauthorised sampling cannot support adverse action against an importer. The FSS Act's overriding provision applies to food safety, standards and adulteration, but does not remove Customs powers to take separate samples for classification, valuation, duty, misdeclaration or trade-policy compliance. Fresh food-safety sampling must proceed through the FSSAI Authorised Officer.
Note: It is a system-generated summary and is for quick reference only.