Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The Supreme Court held that prosecution for violating Control Order requires contravention of the Order itself, not just terms of an agreement. Referring to R.M. Service Centre case, violation of Control Order is necessary for prosecution. Alleged violation of dealership agreement alone is insufficient. Allied Motors case on termination without notice doesn't apply. Issue was sample collection process, not procedural violations. Upheld R.M. Service Centre ruling. Respect for coordinate Bench decisions emphasized. Appeals allowed as termination based solely on agreement breach. All arguments considered, no other issues remain. Pending applications disposed of.
The Supreme Court held that prosecution for violating Control Order requires contravention of the Order itself, not just terms of an agreement. Referring to R.M. Service Centre case, violation of Control Order is necessary for prosecution. Alleged violation of dealership agreement alone is insufficient. Allied Motors case on termination without notice doesn't apply. Issue was sample collection process, not procedural violations. Upheld R.M. Service Centre ruling. Respect for coordinate Bench decisions emphasized. Appeals allowed as termination based solely on agreement breach. All arguments considered, no other issues remain. Pending applications disposed of.
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