Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
HC upheld the seizure of imported polyurethane waste materials under Section 11, determining that the goods classified as waste, parings, and scrap of polyurethanes (CTI 39159063) fall within the restricted import category. The court found no procedural error in the seizure, specifically noting that the imported materials including top skin, bottom skin, side skin, shreddings, and trimmings of polyurethane foam constitute restricted waste materials. Consequently, the writ petition challenging the seizure memorandum was dismissed, affirming the respondents' administrative action.
HC upheld the seizure of imported polyurethane waste materials under Section 11, determining that the goods classified as waste, parings, and scrap of polyurethanes (CTI 39159063) fall within the restricted import category. The court found no procedural error in the seizure, specifically noting that the imported materials including top skin, bottom skin, side skin, shreddings, and trimmings of polyurethane foam constitute restricted waste materials. Consequently, the writ petition challenging the seizure memorandum was dismissed, affirming the respondents' administrative action.
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