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...
Goods seized under the Customs Act remain within the statutory confiscation and penalty adjudication framework where prior sanction has not been obtained and cognizance of a Customs offence has not been taken. The proper officer's special power to grant provisional release pending adjudication cannot be displaced through the general criminal-law power to release property on zimma. Consequently, a Sessions Court lacks jurisdiction to order release of seized areca nuts on zimma in those circumstances, and the release order was set aside.
Goods seized under the Customs Act remain within the statutory confiscation and penalty adjudication framework where prior sanction has not been obtained and cognizance of a Customs offence has not been taken. The proper officer's special power to grant provisional release pending adjudication cannot be displaced through the general criminal-law power to release property on zimma. Consequently, a Sessions Court lacks jurisdiction to order release of seized areca nuts on zimma in those circumstances, and the release order was set aside.
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