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...
Initiation of Contempt proceeding against the concerned Commissioner - tendering unconditional apology for delay in implementing the Final Order dated 12.09.2019 of this Hon’ble Tribunal - the CESTAT accepted the Revenue's apology and actions taken for compliance, while emphasizing the need for government authorities to promptly implement Tribunal orders and seek extensions in a timely manner if unable to comply. - AT
Initiation of Contempt proceeding against the concerned Commissioner - tendering unconditional apology for delay in implementing the Final Order dated 12.09.2019 of this Hon’ble Tribunal - the CESTAT accepted the Revenue's apology and actions taken for compliance, while emphasizing the need for government authorities to promptly implement Tribunal orders and seek extensions in a timely manner if unable to comply. - AT
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