Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of plastic waste under the Foreign Trade Policy (FTP) but finds that the lower authorities failed to provide sufficient evidence to justify the classification of the disputed goods as 'waste.' As a result, the Tribunal sets aside the decision to confiscate the goods. - The Tribunal deems the proposed destruction of goods as unlawful under the Customs Act, 1962, and orders the goods to be released to the importer.
Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of plastic waste under the Foreign Trade Policy (FTP) but finds that the lower authorities failed to provide sufficient evidence to justify the classification of the disputed goods as 'waste.' As a result, the Tribunal sets aside the decision to confiscate the goods. - The Tribunal deems the proposed destruction of goods as unlawful under the Customs Act, 1962, and orders the goods to be released to the importer.
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