Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
A CBI investigation into alleged Customs corruption requires credible material disclosing a cognizable offence or reasonable suspicion of abuse of office; delayed clearance, valuation differences, or misdescription alone do not establish corruption. As no material indicated illegal gratification, record manipulation, or abuse of authority, the investigation request was rejected. Compensation for loss from delayed clearance involved disputed facts on causation and responsibility and could not be determined in writ jurisdiction; civil or other competent remedies remained available. Policy formulation on import clearance and penalties for delay lies with the legislature and executive absent a statutory or constitutional duty, so the policy-related prayers were rejected.
A CBI investigation into alleged Customs corruption requires credible material disclosing a cognizable offence or reasonable suspicion of abuse of office; delayed clearance, valuation differences, or misdescription alone do not establish corruption. As no material indicated illegal gratification, record manipulation, or abuse of authority, the investigation request was rejected. Compensation for loss from delayed clearance involved disputed facts on causation and responsibility and could not be determined in writ jurisdiction; civil or other competent remedies remained available. Policy formulation on import clearance and penalties for delay lies with the legislature and executive absent a statutory or constitutional duty, so the policy-related prayers were rejected.
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