Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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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