Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The Supreme Court held that the appellant was neither the importer nor the owner of the imported car in question under the Customs Act, 1962 and the Motor Vehicles Act, 1988 respectively. The original importer remained the legal owner as the vehicle was not registered in the appellant's name. Consequently, the initiation of proceedings against the appellant by issuing a show cause notice, seizing, and confiscating the vehicle was unlawful. The Supreme Court quashed the impugned judgments, show cause notices, and other proceedings against the appellant, and restored the order of the Appellate Tribunal.
The Supreme Court held that the appellant was neither the importer nor the owner of the imported car in question under the Customs Act, 1962 and the Motor Vehicles Act, 1988 respectively. The original importer remained the legal owner as the vehicle was not registered in the appellant's name. Consequently, the initiation of proceedings against the appellant by issuing a show cause notice, seizing, and confiscating the vehicle was unlawful. The Supreme Court quashed the impugned judgments, show cause notices, and other proceedings against the appellant, and restored the order of the Appellate Tribunal.
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