Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Video recording of the petitioner's statement and personal hearing in customs proceedings was required under the judicial direction. The failure to record the statement was treated as an inadvertent lapse after the respondents tendered an unconditional apology. Ignorance of a court direction was not accepted as an explanation for a government department with legal and record-keeping support. The High Court accepted the apology, required video recording of the personal hearing, disposed of the contempt petition, and cautioned the Customs Department to comply scrupulously with judicial directions in future.
Video recording of the petitioner's statement and personal hearing in customs proceedings was required under the judicial direction. The failure to record the statement was treated as an inadvertent lapse after the respondents tendered an unconditional apology. Ignorance of a court direction was not accepted as an explanation for a government department with legal and record-keeping support. The High Court accepted the apology, required video recording of the personal hearing, disposed of the contempt petition, and cautioned the Customs Department to comply scrupulously with judicial directions in future.
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