Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
The Delhi High Court addressed a case involving a stay of demand where the petitioner was required to deposit 20% of the outstanding demand as a pre-condition for protection. The court found that the assessing officer (AO) did not consider the prima facie merits of the challenge raised by the petitioner or address the issue of undue hardship. Referring to a previous case, the court emphasized the importance of examining the AO's power under Section 220(6) of the Act and criticized the AO's stance that the application for stay could not be entertained without the pre-deposit. The court concluded that the petition should be remitted to the AO for a fresh consideration of the stay application.
The Delhi High Court addressed a case involving a stay of demand where the petitioner was required to deposit 20% of the outstanding demand as a pre-condition for protection. The court found that the assessing officer (AO) did not consider the prima facie merits of the challenge raised by the petitioner or address the issue of undue hardship. Referring to a previous case, the court emphasized the importance of examining the AO's power under Section 220(6) of the Act and criticized the AO's stance that the application for stay could not be entertained without the pre-deposit. The court concluded that the petition should be remitted to the AO for a fresh consideration of the stay application.
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