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...
Writ jurisdiction does not ordinarily permit resolution of disputed facts concerning the presence of a Customs Broker during sampling of seized imported industrial oil. The objection to the first sample depended on a factual dispute: the importer denied the representative's presence, while the respondents and sampling report recorded it. The representative's presence during subsequent sampling was admitted. The relevant test report also indicated that the declared industrial oil failed applicable parameters, an issue addressed in an earlier decision. The challenge to seizure was therefore rejected, with no interference warranted on the disputed sampling objection.
Writ jurisdiction does not ordinarily permit resolution of disputed facts concerning the presence of a Customs Broker during sampling of seized imported industrial oil. The objection to the first sample depended on a factual dispute: the importer denied the representative's presence, while the respondents and sampling report recorded it. The representative's presence during subsequent sampling was admitted. The relevant test report also indicated that the declared industrial oil failed applicable parameters, an issue addressed in an earlier decision. The challenge to seizure was therefore rejected, with no interference warranted on the disputed sampling objection.
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