Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
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Prospective operation of exemption notifications prevents a later amendment from governing imports where the bills of lading pre-date its commencement, unless the amendment expressly provides otherwise. Imported second-hand digital multifunction print and copying machines therefore could not be denied consideration for provisional release by applying the subsequent amendment retrospectively. Provisional release must be considered under applicable customs law and may be granted subject to lawful conditions and compliance, without affecting the pending adjudication proceedings.
Prospective operation of exemption notifications prevents a later amendment from governing imports where the bills of lading pre-date its commencement, unless the amendment expressly provides otherwise. Imported second-hand digital multifunction print and copying machines therefore could not be denied consideration for provisional release by applying the subsequent amendment retrospectively. Provisional release must be considered under applicable customs law and may be granted subject to lawful conditions and compliance, without affecting the pending adjudication proceedings.
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