Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Demand of Customs Duty - goods allegedly pilfered from Customs Area bonded premises - bonded warehoused goods - The packages were admittedly opened for the first time by the Police Officer, wherein the packing material was found instead of ‘Nutritional Supplements’ as purportedly imported. From the reports submitted by the local Commissioner appointed by the Hon’ble High Court, it is evident that he visited the site and thereafter reported that no goods were in existence at the place - customs bonded premises. - no case of pilferage is made out against the appellant. - AT
Demand of Customs Duty - goods allegedly pilfered from Customs Area bonded premises - bonded warehoused goods - The packages were admittedly opened for the first time by the Police Officer, wherein the packing material was found instead of ‘Nutritional Supplements’ as purportedly imported. From the reports submitted by the local Commissioner appointed by the Hon’ble High Court, it is evident that he visited the site and thereafter reported that no goods were in existence at the place - customs bonded premises. - no case of pilferage is made out against the appellant. - AT
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