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...
Section 110 distinguishes goods seized for confiscation from documents or things retained as useful or relevant to Customs Act proceedings. The six-month notice period applies to goods seized under Section 110(1), but not to currency treated as a "thing" under Section 110(3) when retained as evidence in an investigation into fraudulent amnesty claims, suspected hawala transactions, illegal gratification, or related offences. Currency is treated as goods where it is itself the subject of a customs violation, such as undeclared cross-border carriage. The return direction was set aside, and the currency was to be deposited in an interest-bearing nationalised-bank scheme pending investigation.
Section 110 distinguishes goods seized for confiscation from documents or things retained as useful or relevant to Customs Act proceedings. The six-month notice period applies to goods seized under Section 110(1), but not to currency treated as a "thing" under Section 110(3) when retained as evidence in an investigation into fraudulent amnesty claims, suspected hawala transactions, illegal gratification, or related offences. Currency is treated as goods where it is itself the subject of a customs violation, such as undeclared cross-border carriage. The return direction was set aside, and the currency was to be deposited in an interest-bearing nationalised-bank scheme pending investigation.
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