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...
Customs exemption for imported inputs used by a 100% Export Oriented Unit extends under Notification No. 52/2003-Cus. to waste and scrap generated during manufacture. The controlling condition is that the imported goods are used to manufacture finished goods. Waste exceeding prescribed norms does not by itself defeat exemption where it is not removed without permission and is cleared on payment of applicable duty. The High Court found no legal infirmity in deletion of the customs-duty demand and dismissed the tax appeal, holding that no substantial question of law arose.
Customs exemption for imported inputs used by a 100% Export Oriented Unit extends under Notification No. 52/2003-Cus. to waste and scrap generated during manufacture. The controlling condition is that the imported goods are used to manufacture finished goods. Waste exceeding prescribed norms does not by itself defeat exemption where it is not removed without permission and is cleared on payment of applicable duty. The High Court found no legal infirmity in deletion of the customs-duty demand and dismissed the tax appeal, holding that no substantial question of law arose.
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