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...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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Right to obtain copies of statements recorded u/s 108 of CA - The statements cannot be termed as documents produced in or in the custody of the court, copies of which are liable to be issued under Rule 222 - Hence, discretion is vested with the court to refuse copies, if the documents or proceedings are confidential or strictly judicial in nature. The learned Magistrate having refused to issue copies of the Section 108 statements finding them to be confidential, there are no reason to interfere with the impugned order. - HC
Right to obtain copies of statements recorded u/s 108 of CA - The statements cannot be termed as documents produced in or in the custody of the court, copies of which are liable to be issued under Rule 222 - Hence, discretion is vested with the court to refuse copies, if the documents or proceedings are confidential or strictly judicial in nature. The learned Magistrate having refused to issue copies of the Section 108 statements finding them to be confidential, there are no reason to interfere with the impugned order. - HC
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