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...
Export or not - removal of goods to SEZ without execution of bond - Once it is seen/proved that the goods have actually been sent/supplied to the SEZ units (equivalent to export), the absence of Bond becomes a ‘technical/procedural infraction without any Revenue Implication whatsoever’. In fact, in respect of other ten (10) ARE-1s, where also the goods were sent without the cover of the Bond, but it was found that the goods had actually reached to SEZ Units, the corresponding demands have been dropped. - AT
Export or not - removal of goods to SEZ without execution of bond - Once it is seen/proved that the goods have actually been sent/supplied to the SEZ units (equivalent to export), the absence of Bond becomes a ‘technical/procedural infraction without any Revenue Implication whatsoever’. In fact, in respect of other ten (10) ARE-1s, where also the goods were sent without the cover of the Bond, but it was found that the goods had actually reached to SEZ Units, the corresponding demands have been dropped. - AT
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