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...
Vital Wheat Gluten imported under a transferable DFIA authorisation permitting wheat flour is treated as wheat flour where the description, quantity and value conditions are satisfied. Exact correspondence of the ITC (HS) code is not required, and commercial or duty-rate differences do not alter eligibility. Customs seizure requires a reason to believe based on relevant and legally sustainable material; reliance on a public notice suspended before import and contrary to binding DFIA classification principles cannot support seizure. The seizure memo was quashed, with release and discharge of the bank guarantee and indemnity bond.
Vital Wheat Gluten imported under a transferable DFIA authorisation permitting wheat flour is treated as wheat flour where the description, quantity and value conditions are satisfied. Exact correspondence of the ITC (HS) code is not required, and commercial or duty-rate differences do not alter eligibility. Customs seizure requires a reason to believe based on relevant and legally sustainable material; reliance on a public notice suspended before import and contrary to binding DFIA classification principles cannot support seizure. The seizure memo was quashed, with release and discharge of the bank guarantee and indemnity bond.
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