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...
HC held that the 90-day time limitation for issuing show cause notice under Regulation 17(5) of Customs Brokers Licensing Regulations, 2018 is mandatory, not directory. Relying on precedent in Santon Shipping Services case, the court quashed the show cause notice and inquiry report due to non-adherence to statutory timelines. The court found that strict compliance with procedural regulations is essential, and failure to follow the prescribed 90-day limit renders the administrative actions invalid. Consequently, the writ petitions were allowed, effectively nullifying the challenged administrative documents.
HC held that the 90-day time limitation for issuing show cause notice under Regulation 17(5) of Customs Brokers Licensing Regulations, 2018 is mandatory, not directory. Relying on precedent in Santon Shipping Services case, the court quashed the show cause notice and inquiry report due to non-adherence to statutory timelines. The court found that strict compliance with procedural regulations is essential, and failure to follow the prescribed 90-day limit renders the administrative actions invalid. Consequently, the writ petitions were allowed, effectively nullifying the challenged administrative documents.
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