Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
DFIA Scheme - Conditional provisional release of goods - in-shell walnut - The adjudicating authority has discretion with respect to the security and conditions that he may require while provisionally releasing the seized goods. It is settled law that what power or discretion that is vested in an adjudicating authority can also be exercised by the appellate authority or the Tribunal. - The order of unconditional release of the seized goods passed by the Tribunal cannot be faulted with. - HC
DFIA Scheme - Conditional provisional release of goods - in-shell walnut - The adjudicating authority has discretion with respect to the security and conditions that he may require while provisionally releasing the seized goods. It is settled law that what power or discretion that is vested in an adjudicating authority can also be exercised by the appellate authority or the Tribunal. - The order of unconditional release of the seized goods passed by the Tribunal cannot be faulted with. - HC
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