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...
Duty demand - Bonded Warehouse - seizure of 264 cases found outside the warehouse - Unauthorisedly clearance of 27 cases from the notified public bonded warehouse - On the 264 Cases Found Outside the Warehouse: The Supreme Court found that the appellant had acted within their rights under Section 64(d) of the Customs Act, with sanctioned permission from the Superintendent. Therefore, it was incorrect to treat these goods as having been improperly removed. The Court concluded that Sections 71 and 72 of the Customs Act were not applicable to these goods. - On the 27 Missing Cases: The Court agreed with the respondent's view that these goods were unauthorisedly removed from the warehouse, thus justifying the duty demand and interest levy.
Duty demand - Bonded Warehouse - seizure of 264 cases found outside the warehouse - Unauthorisedly clearance of 27 cases from the notified public bonded warehouse - On the 264 Cases Found Outside the Warehouse: The Supreme Court found that the appellant had acted within their rights under Section 64(d) of the Customs Act, with sanctioned permission from the Superintendent. Therefore, it was incorrect to treat these goods as having been improperly removed. The Court concluded that Sections 71 and 72 of the Customs Act were not applicable to these goods. - On the 27 Missing Cases: The Court agreed with the respondent's view that these goods were unauthorisedly removed from the warehouse, thus justifying the duty demand and interest levy.
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