Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Termination of a share purchase agreement required prominent disclosure under the LODR Regulations where the listed entity had conspicuously announced approval of the acquisition. Mentioning the termination only in small print within a note to unaudited financial results, rather than in the principal board-meeting communication, was treated as no disclosure because investors rely on information about financial position, proposed ventures and collaborations. The complaint-dismissal communication was set aside, and SEBI and the stock exchange were directed to re-examine the mandatory-disclosure issue and issue appropriate orders within four weeks.
Termination of a share purchase agreement required prominent disclosure under the LODR Regulations where the listed entity had conspicuously announced approval of the acquisition. Mentioning the termination only in small print within a note to unaudited financial results, rather than in the principal board-meeting communication, was treated as no disclosure because investors rely on information about financial position, proposed ventures and collaborations. The complaint-dismissal communication was set aside, and SEBI and the stock exchange were directed to re-examine the mandatory-disclosure issue and issue appropriate orders within four weeks.
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