Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
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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...
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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