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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Refund of amount paid as demurrage charges for the clearance of Ammonium Sulphate in Bulk - The petitioner was not at fault, in view of the fact that the detention made by the Customs Authorities was found to be wrong, which was subsequently clarified by the Ministry of Agriculture - this Court is of the opinion that the petitioner need not be penalised - The respondents 1 and 2 are directed to refund a sum paid by the petitioner on 05.08.2014 as demurrage charges - HC
Refund of amount paid as demurrage charges for the clearance of Ammonium Sulphate in Bulk - The petitioner was not at fault, in view of the fact that the detention made by the Customs Authorities was found to be wrong, which was subsequently clarified by the Ministry of Agriculture - this Court is of the opinion that the petitioner need not be penalised - The respondents 1 and 2 are directed to refund a sum paid by the petitioner on 05.08.2014 as demurrage charges - HC
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