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...
Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the Tribunal's decision to levy MOT charges for utilizing the services of Central Excise Officers during office hours. The court emphasized the importance of adhering to binding precedents, liberal interpretation of circulars, and adherence to procedural guidelines outlined in CBEC Manuals. They also highlighted the significance of considering the 24/7 mandate for Customs Officers and avoiding the imposition of unnecessary transaction costs and paperwork. Additionally, the court underscored the Principles of Natural Justice and the necessity of considering all relevant judicial pronouncements in such matters.
Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the Tribunal's decision to levy MOT charges for utilizing the services of Central Excise Officers during office hours. The court emphasized the importance of adhering to binding precedents, liberal interpretation of circulars, and adherence to procedural guidelines outlined in CBEC Manuals. They also highlighted the significance of considering the 24/7 mandate for Customs Officers and avoiding the imposition of unnecessary transaction costs and paperwork. Additionally, the court underscored the Principles of Natural Justice and the necessity of considering all relevant judicial pronouncements in such matters.
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