Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
Notice to a mortgagee bank in benami attachment proceedings was not treated as defective where the bank knew of the adjudication, could approach the Adjudicating Authority, and failed to show prejudice; its challenge to confirmation of attachment therefore failed. Secured-creditor priority under SARFAESI did not require release of mortgaged benami property, because attachment serves prospective confiscation rather than government-debt recovery. The bank was required to seek recovery from other mortgaged securities first and could make a statutory claim if any dues remained unrecovered. The attachment remained confirmed.
Notice to a mortgagee bank in benami attachment proceedings was not treated as defective where the bank knew of the adjudication, could approach the Adjudicating Authority, and failed to show prejudice; its challenge to confirmation of attachment therefore failed. Secured-creditor priority under SARFAESI did not require release of mortgaged benami property, because attachment serves prospective confiscation rather than government-debt recovery. The bank was required to seek recovery from other mortgaged securities first and could make a statutory claim if any dues remained unrecovered. The attachment remained confirmed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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