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...
Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect Or not - The Tribunal examined the validity of this monetary limit and its applicability in the case, alongside interpreting relevant provisions of the Customs Act, 1962. - It found that while departmental officers are bound by CBIC instructions, courts, including the Tribunal, prioritize the interest of justice. The Tribunal held that the Commissioner (Appeals) had erred in not remanding the matter back to the proper officer for fresh decision/order as required by law. Additionally, it emphasized that circulars cannot override statutory provisions or judicial decisions and that the impugned instruction should not prejudice the department's rights. - The matter listed for final hearing on a specified date.
Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect Or not - The Tribunal examined the validity of this monetary limit and its applicability in the case, alongside interpreting relevant provisions of the Customs Act, 1962. - It found that while departmental officers are bound by CBIC instructions, courts, including the Tribunal, prioritize the interest of justice. The Tribunal held that the Commissioner (Appeals) had erred in not remanding the matter back to the proper officer for fresh decision/order as required by law. Additionally, it emphasized that circulars cannot override statutory provisions or judicial decisions and that the impugned instruction should not prejudice the department's rights. - The matter listed for final hearing on a specified date.
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