Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
The High Court considered a case involving bribery and criminal liability, where an individual sought provisional release for monetary gain. The court held that the accused, a public servant, abused his position to obtain pecuniary gain for releasing a consignment, causing wrongful loss to the government. The court rejected the argument that finality of provisional release under the Customs Act absolves criminal liability. Witness statements and documents supported the conspiracy allegations. The court found sufficient prima facie evidence to proceed against the accused, leading to rejection of petitions and revision application.
The High Court considered a case involving bribery and criminal liability, where an individual sought provisional release for monetary gain. The court held that the accused, a public servant, abused his position to obtain pecuniary gain for releasing a consignment, causing wrongful loss to the government. The court rejected the argument that finality of provisional release under the Customs Act absolves criminal liability. Witness statements and documents supported the conspiracy allegations. The court found sufficient prima facie evidence to proceed against the accused, leading to rejection of petitions and revision application.
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