Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
HC found violation of natural justice where SCN was uploaded on 'Additional Notices Tab' without petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh adjudication. Department mandated to provide personal hearing, consider petitioner's submissions, and pass a reasoned order on merits after giving proper opportunity to respond. Petition disposed of with directions for de novo proceedings ensuring procedural fairness.
HC found violation of natural justice where SCN was uploaded on 'Additional Notices Tab' without petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh adjudication. Department mandated to provide personal hearing, consider petitioner's submissions, and pass a reasoned order on merits after giving proper opportunity to respond. Petition disposed of with directions for de novo proceedings ensuring procedural fairness.
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