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...
Area based exemption - Expansion / enhancement of manufacturing capacity - The Tribunal committed no error in coming to the conclusion that the addition of two sheds to the existing manufacturing unit was only in the nature of expansion of manufacturing capacity and cannot be seen as establishment of new industrial units coming into existence after 28.02.2001 - It is not the case of the department that even if there is any expansion in the existing industrial unit after 28.02.2001, the production achieved through such augmented manufacturing capacity would not qualify for exemption under the said notification - HC
Area based exemption - Expansion / enhancement of manufacturing capacity - The Tribunal committed no error in coming to the conclusion that the addition of two sheds to the existing manufacturing unit was only in the nature of expansion of manufacturing capacity and cannot be seen as establishment of new industrial units coming into existence after 28.02.2001 - It is not the case of the department that even if there is any expansion in the existing industrial unit after 28.02.2001, the production achieved through such augmented manufacturing capacity would not qualify for exemption under the said notification - HC
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