Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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