Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
HC adjudicated a dispute regarding stamp duty on a sale certificate following a public e-auction by an Official Liquidator. The court held that stamp duty should be 5% under Article 23 of the Stamp Act, relying on precedents in Bell Tower Enterprises LLP and N.C. Suresh Kumar cases. The HC determined that the Sub-Registrar's enhanced duty demand was unjustified. Furthermore, the court ruled that a reference under Section 47-A is unauthorized for court-supervised public auctions, citing Supreme Court precedents. Consequently, the HC set aside the Sub-Registrar's demand, quashed Section 47-A proceedings, and allowed the appeal, directing a refund of excess duty with interest.
HC adjudicated a dispute regarding stamp duty on a sale certificate following a public e-auction by an Official Liquidator. The court held that stamp duty should be 5% under Article 23 of the Stamp Act, relying on precedents in Bell Tower Enterprises LLP and N.C. Suresh Kumar cases. The HC determined that the Sub-Registrar's enhanced duty demand was unjustified. Furthermore, the court ruled that a reference under Section 47-A is unauthorized for court-supervised public auctions, citing Supreme Court precedents. Consequently, the HC set aside the Sub-Registrar's demand, quashed Section 47-A proceedings, and allowed the appeal, directing a refund of excess duty with interest.
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