Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
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Provisional release of goods - API supari - Even if customs authorities felt obliged with, or without, justification or authority, to protect domestic consumers of arecanut/supari, the option of return to sender should have been permitted in circumstances of denial of recourse to section 110A of Customs Act, 1962 on grounds other than that which legitimized seizure. Therefore, it is only equitable that the prayer for issue of ‘detention certificate’ for enabling waiver of demurrage is allowed. - AT
Provisional release of goods - API supari - Even if customs authorities felt obliged with, or without, justification or authority, to protect domestic consumers of arecanut/supari, the option of return to sender should have been permitted in circumstances of denial of recourse to section 110A of Customs Act, 1962 on grounds other than that which legitimized seizure. Therefore, it is only equitable that the prayer for issue of ‘detention certificate’ for enabling waiver of demurrage is allowed. - AT
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