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...
High Court appellate jurisdiction is excluded where a Tribunal order relates to determination of a question connected with the value of goods for assessment. In an under-valuation and misdeclaration dispute involving imported cold rolled stainless steel, the article notes that an appeal under section 130 of the Customs Act, 1962 does not lie to the High Court. The prescribed statutory remedy is an appeal to the Supreme Court under section 130E. The departmental appeal and connected application were therefore dismissed for want of appellate jurisdiction.
High Court appellate jurisdiction is excluded where a Tribunal order relates to determination of a question connected with the value of goods for assessment. In an under-valuation and misdeclaration dispute involving imported cold rolled stainless steel, the article notes that an appeal under section 130 of the Customs Act, 1962 does not lie to the High Court. The prescribed statutory remedy is an appeal to the Supreme Court under section 130E. The departmental appeal and connected application were therefore dismissed for want of appellate jurisdiction.
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