Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Cross-objections under section 129A(4) may challenge any part of an appealed order and are to be disposed of as an appeal; the article notes that the preliminary objection to their scope was overruled. It reports that declared import values could not be rejected without evidence that a related-party relationship influenced price, that proforma invoices reflected additional consideration, or that remittances exceeded declared values. Revised retail sale price demands were described as unsupported because relevant invoices were not supplied and no statutory post-import redetermination mechanism existed. A therapeutic transdermal patch was treated as a medicament rather than a skin-care product. The article further notes that redemption fine was unavailable where goods were unavailable and confiscation grounds failed.
Cross-objections under section 129A(4) may challenge any part of an appealed order and are to be disposed of as an appeal; the article notes that the preliminary objection to their scope was overruled. It reports that declared import values could not be rejected without evidence that a related-party relationship influenced price, that proforma invoices reflected additional consideration, or that remittances exceeded declared values. Revised retail sale price demands were described as unsupported because relevant invoices were not supplied and no statutory post-import redetermination mechanism existed. A therapeutic transdermal patch was treated as a medicament rather than a skin-care product. The article further notes that redemption fine was unavailable where goods were unavailable and confiscation grounds failed.
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