Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The HC set aside the issuance of process against the director in a cheque dishonour case under s.138 of the NI Act. While the complaint lacked verbatim reproduction of s.141 language regarding "in charge of" the company, the court clarified that exact reproduction is unnecessary if substantive allegations fulfill statutory requirements. However, the magistrate failed to conduct proper inquiry to establish prima facie grounds against the petitioner who claimed prior resignation. The court directed the trial court to conduct a proper inquiry to determine whether prima facie case exists against the petitioner before proceeding further. The petition was disposed of accordingly.
The HC set aside the issuance of process against the director in a cheque dishonour case under s.138 of the NI Act. While the complaint lacked verbatim reproduction of s.141 language regarding "in charge of" the company, the court clarified that exact reproduction is unnecessary if substantive allegations fulfill statutory requirements. However, the magistrate failed to conduct proper inquiry to establish prima facie grounds against the petitioner who claimed prior resignation. The court directed the trial court to conduct a proper inquiry to determine whether prima facie case exists against the petitioner before proceeding further. The petition was disposed of accordingly.
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