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...
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The case pertains to the confiscation of foreign marked gold bars by customs authorities. The appellant claimed the gold was procured from a legitimate source and was being sent as a legitimate business transaction. However, no documentary evidence was produced by the courier company or the appellant's representative at the time of seizure. The Adjudicating Authority and the Commissioner (Appeals) dismissed the appellant's defense in a cryptic manner without adequately considering the claim of legitimate procurement and transaction. The orders were passed without following principles of natural justice and without providing detailed reasons for rejecting the appellant's defense. Consequently, the matter has been remanded back to the Original Adjudicating Authority to decide by way of a speaking order within three months, subject to the appellant providing necessary documents and appearing for a personal hearing.
The case pertains to the confiscation of foreign marked gold bars by customs authorities. The appellant claimed the gold was procured from a legitimate source and was being sent as a legitimate business transaction. However, no documentary evidence was produced by the courier company or the appellant's representative at the time of seizure. The Adjudicating Authority and the Commissioner (Appeals) dismissed the appellant's defense in a cryptic manner without adequately considering the claim of legitimate procurement and transaction. The orders were passed without following principles of natural justice and without providing detailed reasons for rejecting the appellant's defense. Consequently, the matter has been remanded back to the Original Adjudicating Authority to decide by way of a speaking order within three months, subject to the appellant providing necessary documents and appearing for a personal hearing.
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