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...
Cancellation of warehouse licenses - Penalty u/s 117 - The Tribunal found that the Department had not adhered to the proper procedure for canceling the licenses and that the appellant had submitted genuine insurance policies for some licenses, which were erroneously cancelled. It also noted that the requirement for submitting NOCs from the port was not mandated by the relevant regulations. - Furthermore, the Tribunal held that the penalty imposed on the Director of the appellant company was not sustainable as the specific contraventions under the Customs Act were not established in the Show-Cause Notice.
Cancellation of warehouse licenses - Penalty u/s 117 - The Tribunal found that the Department had not adhered to the proper procedure for canceling the licenses and that the appellant had submitted genuine insurance policies for some licenses, which were erroneously cancelled. It also noted that the requirement for submitting NOCs from the port was not mandated by the relevant regulations. - Furthermore, the Tribunal held that the penalty imposed on the Director of the appellant company was not sustainable as the specific contraventions under the Customs Act were not established in the Show-Cause Notice.
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