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...
Writ petition concerning levy of penalty u/s 129 of CGST Act for alleged tax evasion and undervaluation during detention of goods. Court permitted petitioners to pay tax and penalty calculated on market value determined by authorities within one week. Upon receipt of payment, authorities directed to release detained vehicle and goods within seven days thereafter. Writ petition partly allowed.
Writ petition concerning levy of penalty u/s 129 of CGST Act for alleged tax evasion and undervaluation during detention of goods. Court permitted petitioners to pay tax and penalty calculated on market value determined by authorities within one week. Upon receipt of payment, authorities directed to release detained vehicle and goods within seven days thereafter. Writ petition partly allowed.
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