Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Trial Court did not judicially determine admissibility of insufficiently stamped instrument, merely exercising inherent power u/s 151 CPC to prevent abuse of process. Section 35 of Stamp Act not attracted without judicial determination on admissibility. Courts entrusted to ensure payment of requisite stamp duty, uphold sanctity of legal framework governing stamp duty. Allowing insufficiently stamped instrument undermines legislative intent and fiscal interests. Trial Court's order restoring, High Court order set aside, appeal allowed.
Trial Court did not judicially determine admissibility of insufficiently stamped instrument, merely exercising inherent power u/s 151 CPC to prevent abuse of process. Section 35 of Stamp Act not attracted without judicial determination on admissibility. Courts entrusted to ensure payment of requisite stamp duty, uphold sanctity of legal framework governing stamp duty. Allowing insufficiently stamped instrument undermines legislative intent and fiscal interests. Trial Court's order restoring, High Court order set aside, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
