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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Section 37A of FEMA permits seizure where available material establishes a prima facie Section 4 contravention; final proof is reserved for adjudication. Tally data, emails, witness statements and overseas bank deposits may support an allegation of unauthorised foreign-exchange transfers without proving the ultimate use of every remitted amount. Property in India may be seized at equivalent value even where overseas accounts are held by a separate foreign entity, because that entity's legal personality does not displace FEMA's seizure power against the alleged contravener. Income-tax settlement provisions operate separately and do not override FEMA consequences. The refusal to confirm seizure was therefore interfered with and the appeal succeeded.
Section 37A of FEMA permits seizure where available material establishes a prima facie Section 4 contravention; final proof is reserved for adjudication. Tally data, emails, witness statements and overseas bank deposits may support an allegation of unauthorised foreign-exchange transfers without proving the ultimate use of every remitted amount. Property in India may be seized at equivalent value even where overseas accounts are held by a separate foreign entity, because that entity's legal personality does not displace FEMA's seizure power against the alleged contravener. Income-tax settlement provisions operate separately and do not override FEMA consequences. The refusal to confirm seizure was therefore interfered with and the appeal succeeded.
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