Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
HC found multiple GST notifications challenging deadline extensions during COVID-19 potentially procedurally defective. While the core validity issue is pending before SC, the court provisionally recommended case-specific relief approaches. The HC suggested allowing petitioners opportunities to present arguments, pursue appellate remedies, and challenge ex-parte orders across six identified case categories. Parties were directed to provide further instructions, with potential interim relief mechanisms to be finalized, recognizing potential procedural irregularities in the original notifications without definitively ruling on their ultimate legal standing.
HC found multiple GST notifications challenging deadline extensions during COVID-19 potentially procedurally defective. While the core validity issue is pending before SC, the court provisionally recommended case-specific relief approaches. The HC suggested allowing petitioners opportunities to present arguments, pursue appellate remedies, and challenge ex-parte orders across six identified case categories. Parties were directed to provide further instructions, with potential interim relief mechanisms to be finalized, recognizing potential procedural irregularities in the original notifications without definitively ruling on their ultimate legal standing.
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