Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The HC ruled that the customs authorities' continued provisional attachment of the Petitioner's bank accounts was without legal authority. Despite the Petitioner providing all requested documentation (purchase registers, ledgers, bank accounts) in response to summons under Section 108 of the Customs Act, Respondent No.2/5 persisted with unwarranted investigation. The court determined that the Petitioner merely sold goods imported by another entity (M/s. S.T. Electricals) to M/s. Mayur Enterprise, and the customs officer exceeded jurisdiction by insisting on the proprietor's personal appearance without justification. The court concluded that further investigation against the Petitioner served no purpose and directed the release of the bank accounts. Petition allowed.
The HC ruled that the customs authorities' continued provisional attachment of the Petitioner's bank accounts was without legal authority. Despite the Petitioner providing all requested documentation (purchase registers, ledgers, bank accounts) in response to summons under Section 108 of the Customs Act, Respondent No.2/5 persisted with unwarranted investigation. The court determined that the Petitioner merely sold goods imported by another entity (M/s. S.T. Electricals) to M/s. Mayur Enterprise, and the customs officer exceeded jurisdiction by insisting on the proprietor's personal appearance without justification. The court concluded that further investigation against the Petitioner served no purpose and directed the release of the bank accounts. Petition allowed.
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