Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Scope of SCN - recovery of Customs Duty - Whether the revenue is entitled to recover the customs duty u/s 125(2) of the Customs Act on the goods which are confiscated under Section 111(d) and allowed redemption u/s 125(1), even when no specific demand is made in the show cause notice? - Held No
Scope of SCN - recovery of Customs Duty - Whether the revenue is entitled to recover the customs duty u/s 125(2) of the Customs Act on the goods which are confiscated under Section 111(d) and allowed redemption u/s 125(1), even when no specific demand is made in the show cause notice? - Held No
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