Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Writ petition under Article 226 dismissed due to availability of statutory remedy. Principles of natural justice not violated as petitioner failed to establish incapacity to reply to show cause notice. Court granted 30 days to file appeal before Appellate Authority, directing Commissioner (Appeals) to decide on merits without considering limitation if appeal filed within stipulated period. Interest of justice met by granting opportunity to avail statutory remedy.
Writ petition under Article 226 dismissed due to availability of statutory remedy. Principles of natural justice not violated as petitioner failed to establish incapacity to reply to show cause notice. Court granted 30 days to file appeal before Appellate Authority, directing Commissioner (Appeals) to decide on merits without considering limitation if appeal filed within stipulated period. Interest of justice met by granting opportunity to avail statutory remedy.
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