Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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...
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The Calcutta High Court considered a Revision Application regarding the seizure of goods from duty-free shops at an international airport, deemed outside India's territory. Citing the Supreme Court's precedent, the court quashed the proceedings as the complainant lacked authority to initiate them for offenses outside India's customs frontiers. The court allowed the revision, quashing the proceedings under u/s 36(1) of the Legal Metrology Act, 2009 u/r 32(3) of the Legal Metrology (Packaged Commodities) Rules, 2011.
The Calcutta High Court considered a Revision Application regarding the seizure of goods from duty-free shops at an international airport, deemed outside India's territory. Citing the Supreme Court's precedent, the court quashed the proceedings as the complainant lacked authority to initiate them for offenses outside India's customs frontiers. The court allowed the revision, quashing the proceedings under u/s 36(1) of the Legal Metrology Act, 2009 u/r 32(3) of the Legal Metrology (Packaged Commodities) Rules, 2011.
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