Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
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100% EOU - Cancellation of bonded warehouse licence, letter of permission (LOP) and registration - The Tribunal scrutinized the cancellation of the appellant's bonded warehouse license. It noted that while the license had been canceled retrospectively, the consequences of this cancellation were not addressed as per the Customs Act, 1962. The Tribunal emphasized that the provisions of the Customs Act did not align with the procedures outlined in the Foreign Trade Policy (FTP). It highlighted the lack of statutory reference to support the procedures outlined in the FTP, emphasizing that institutions governed by statute cannot be subordinated to policies. - As a result, the Tribunal set aside the impugned order and remanded the matter to the original authority for a fresh decision in accordance with the law.
100% EOU - Cancellation of bonded warehouse licence, letter of permission (LOP) and registration - The Tribunal scrutinized the cancellation of the appellant's bonded warehouse license. It noted that while the license had been canceled retrospectively, the consequences of this cancellation were not addressed as per the Customs Act, 1962. The Tribunal emphasized that the provisions of the Customs Act did not align with the procedures outlined in the Foreign Trade Policy (FTP). It highlighted the lack of statutory reference to support the procedures outlined in the FTP, emphasizing that institutions governed by statute cannot be subordinated to policies. - As a result, the Tribunal set aside the impugned order and remanded the matter to the original authority for a fresh decision in accordance with the law.
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