Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Customs show cause notice adjudication must ordinarily be completed within one year under the unamended framework, unless the officer demonstrates that completion was impracticable. The phrase "where it is possible to do so" does not allow proceedings to remain pending indefinitely or for an unreasonable period. Limitation affects jurisdiction, rendering an order passed beyond the applicable period invalid. Although a procedural amendment may generally operate retrospectively, it cannot revive a stale claim; adjudication must also satisfy any extended period available under the amended regime. Unsupported placement in the Call Book does not justify prolonged delay. Unreasonable and arbitrary delay in adjudication violates Article 14 and can invalidate the resulting customs order.
Customs show cause notice adjudication must ordinarily be completed within one year under the unamended framework, unless the officer demonstrates that completion was impracticable. The phrase "where it is possible to do so" does not allow proceedings to remain pending indefinitely or for an unreasonable period. Limitation affects jurisdiction, rendering an order passed beyond the applicable period invalid. Although a procedural amendment may generally operate retrospectively, it cannot revive a stale claim; adjudication must also satisfy any extended period available under the amended regime. Unsupported placement in the Call Book does not justify prolonged delay. Unreasonable and arbitrary delay in adjudication violates Article 14 and can invalidate the resulting customs order.
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