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...
Amendment in the Shipping Bills - it is not incumbent upon the exporter to prove an “intention” to claim drawback or other benefits. Section 149 of the Act enables an exporter to claim amendments in the shipping bills for any reason that may be deemed expedient. However, that provision nowhere speaks of an obligation or duty cast upon the exporter to establish intendment. - Matter restored back for fresh consideration - HC
Amendment in the Shipping Bills - it is not incumbent upon the exporter to prove an “intention” to claim drawback or other benefits. Section 149 of the Act enables an exporter to claim amendments in the shipping bills for any reason that may be deemed expedient. However, that provision nowhere speaks of an obligation or duty cast upon the exporter to establish intendment. - Matter restored back for fresh consideration - HC
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