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 addressed the jurisdiction of DRI officials to issue show cause notices under Section 28 of the Customs Act, 1962. Following the Supreme Court's decision in Canon-II, the Court determined that the challenged SCN dated November 17, 2017, issued by DRI Lucknow Zonal Unit, falls under paragraph 168(vi)(a) of Canon-II. Consequently, the proceedings initiated by the SCN will continue before the appropriate adjudicating authority according to law. Given the lengthy pendency of the petition, the petitioner was granted 60 days to respond to the SCN and assured a personal hearing before adjudication. The petition was disposed of accordingly.
The HC addressed the jurisdiction of DRI officials to issue show cause notices under Section 28 of the Customs Act, 1962. Following the Supreme Court's decision in Canon-II, the Court determined that the challenged SCN dated November 17, 2017, issued by DRI Lucknow Zonal Unit, falls under paragraph 168(vi)(a) of Canon-II. Consequently, the proceedings initiated by the SCN will continue before the appropriate adjudicating authority according to law. Given the lengthy pendency of the petition, the petitioner was granted 60 days to respond to the SCN and assured a personal hearing before adjudication. The petition was disposed of accordingly.
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