Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Detention Order under COFEPOSA - legal heirs of detenu - Smuggling - diesel oil of foreign origin - The High Court addressed the challenge against a detention order issued under COFEPOSA, wherein the petitioner sought to quash the order on various grounds. These grounds included the detenu's alleged lack of English proficiency, delay in execution, non-application of mind by the detaining authority, and inadequate provision of requested documents. The court examined each contention and found them to be unsubstantiated. It concluded that the detenu's endorsement in English, previous affidavit in English, and his evasion of arrest contributed to the delay in execution.
Detention Order under COFEPOSA - legal heirs of detenu - Smuggling - diesel oil of foreign origin - The High Court addressed the challenge against a detention order issued under COFEPOSA, wherein the petitioner sought to quash the order on various grounds. These grounds included the detenu's alleged lack of English proficiency, delay in execution, non-application of mind by the detaining authority, and inadequate provision of requested documents. The court examined each contention and found them to be unsubstantiated. It concluded that the detenu's endorsement in English, previous affidavit in English, and his evasion of arrest contributed to the delay in execution.
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