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 ...
The distinction between prohibited and restricted imports governs whether seized goods may be provisionally released. The note explains that goods subject to licences, BIS certification, or other statutory conditions are not necessarily prohibited; the customs circular withholding provisional release applies only where goods are established as prohibited. Tyres bearing speed symbol "D" were described as outside the applicable quality-control standard, while classification as freely importable mining tyres or restricted truck and bus radial tyres remained for adjudication. It also addresses rectification, stating that material not produced at the original hearing cannot be used to review a provisional-release order through rectification. Release remains subject to stipulated conditions and does not determine classification.
The distinction between prohibited and restricted imports governs whether seized goods may be provisionally released. The note explains that goods subject to licences, BIS certification, or other statutory conditions are not necessarily prohibited; the customs circular withholding provisional release applies only where goods are established as prohibited. Tyres bearing speed symbol "D" were described as outside the applicable quality-control standard, while classification as freely importable mining tyres or restricted truck and bus radial tyres remained for adjudication. It also addresses rectification, stating that material not produced at the original hearing cannot be used to review a provisional-release order through rectification. Release remains subject to stipulated conditions and does not determine classification.
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