Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
HC addressed a dispute over 2091 bags of Sodium Carbonate incorrectly declared as Arecanuts in import documentation. The court permitted the petitioner to submit additional representation for a Detention and Demurrage Free Certificate, requiring authorities to process such requests within two weeks after providing a hearing opportunity. The ruling established that petitioner may request Assistant Drug Controller inspection of goods, which must be facilitated within 48 hours. Authorities must consider granting clearance upon receiving No Objection Certificate from Assistant Drug Controller following inspection. Court emphasized procedural compliance while balancing regulatory oversight with commercial interests.
HC addressed a dispute over 2091 bags of Sodium Carbonate incorrectly declared as Arecanuts in import documentation. The court permitted the petitioner to submit additional representation for a Detention and Demurrage Free Certificate, requiring authorities to process such requests within two weeks after providing a hearing opportunity. The ruling established that petitioner may request Assistant Drug Controller inspection of goods, which must be facilitated within 48 hours. Authorities must consider granting clearance upon receiving No Objection Certificate from Assistant Drug Controller following inspection. Court emphasized procedural compliance while balancing regulatory oversight with commercial interests.
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