Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Approved insolvency resolution plan waivers of indirect-tax liabilities did not extend to GST liabilities arising after 1 April 2022. The cited Supreme Court precedent on the binding effect of resolution plans was inapplicable on the stated facts, while a High Court ruling was identified as clarifying the position. The challenge based on the resolution plan was not accepted; the taxpayer could pursue the statutory appeal on meeting the prescribed pre-deposit requirement.
Approved insolvency resolution plan waivers of indirect-tax liabilities did not extend to GST liabilities arising after 1 April 2022. The cited Supreme Court precedent on the binding effect of resolution plans was inapplicable on the stated facts, while a High Court ruling was identified as clarifying the position. The challenge based on the resolution plan was not accepted; the taxpayer could pursue the statutory appeal on meeting the prescribed pre-deposit requirement.
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