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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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Reasonable cause was established for cash receipts from farmers and subsequent cash repayments connected with a proposed agricultural-land purchase that could not be completed after the purchaser's father died. Bank records, the death certificate, affidavits and farmers' land records supported the explanation that the amounts were returned after six months. Penalties for contraventions of the statutory restrictions on accepting and repaying loans or deposits in cash were deleted, and the penalty orders were set aside.
Reasonable cause was established for cash receipts from farmers and subsequent cash repayments connected with a proposed agricultural-land purchase that could not be completed after the purchaser's father died. Bank records, the death certificate, affidavits and farmers' land records supported the explanation that the amounts were returned after six months. Penalties for contraventions of the statutory restrictions on accepting and repaying loans or deposits in cash were deleted, and the penalty orders were set aside.
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