Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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The High Court addressed the issue of seizure of goods u/s 110 of the Customs Act, 1962 by Customs Authorities outside their designated area. The jurisdiction of concerned Officers to seize "gold bullions" was questioned as the Customs House did not fall within the jurisdictional area of the Commissioner of Customs (Preventive) West Bengal. The Court noted the absence of an application for release or provisional release u/s 110A. The ownership of the goods was in dispute, and the petitioner failed to establish ownership. The seizure order by Customs Officers was found to be without jurisdictional error, leading to the dismissal of the petition.
The High Court addressed the issue of seizure of goods u/s 110 of the Customs Act, 1962 by Customs Authorities outside their designated area. The jurisdiction of concerned Officers to seize "gold bullions" was questioned as the Customs House did not fall within the jurisdictional area of the Commissioner of Customs (Preventive) West Bengal. The Court noted the absence of an application for release or provisional release u/s 110A. The ownership of the goods was in dispute, and the petitioner failed to establish ownership. The seizure order by Customs Officers was found to be without jurisdictional error, leading to the dismissal of the petition.
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