Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Refund of SAD / Additional Duty of 4% - Validity of Sale transaction – Sales tax authorities accepted sale of goods on basis of invoices and confirmed payment of CST – Sale was completed as soon as titles were transferred to purchasers – AO cannot question basis of sales transactions - AT
Refund of SAD / Additional Duty of 4% - Validity of Sale transaction – Sales tax authorities accepted sale of goods on basis of invoices and confirmed payment of CST – Sale was completed as soon as titles were transferred to purchasers – AO cannot question basis of sales transactions - AT
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