Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The High Court addressed the release of second-hand specialized equipment imported by the petitioner. Despite reviewing relevant legal provisions, including the Foreign Trade Policy-2023, no impact was found on the issues raised. The court instructed the petitioners to pay the assessed enhanced duty within four weeks. Once paid, the respondent was ordered to unconditionally release the goods within three weeks. The petitioners must comply with the duty assessment by a Chartered Engineer. Upon payment, the goods are to be released without additional conditions. The Writ Petitions were disposed of following these directives.
The High Court addressed the release of second-hand specialized equipment imported by the petitioner. Despite reviewing relevant legal provisions, including the Foreign Trade Policy-2023, no impact was found on the issues raised. The court instructed the petitioners to pay the assessed enhanced duty within four weeks. Once paid, the respondent was ordered to unconditionally release the goods within three weeks. The petitioners must comply with the duty assessment by a Chartered Engineer. Upon payment, the goods are to be released without additional conditions. The Writ Petitions were disposed of following these directives.
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