Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
HC dismissed multiple writ petitions challenging customs license rejection and cancellation orders. The court held that since the Customs Act, 1962 provides an adequate statutory remedy through appeals, the writ petitions under Article 226 were not maintainable. The court referenced precedents emphasizing that when a specific statutory appeal mechanism exists, judicial review through writ jurisdiction is inappropriate. Consequently, all petitions were dismissed, with petitioners directed to utilize statutory appeal mechanisms if adverse orders are passed.
HC dismissed multiple writ petitions challenging customs license rejection and cancellation orders. The court held that since the Customs Act, 1962 provides an adequate statutory remedy through appeals, the writ petitions under Article 226 were not maintainable. The court referenced precedents emphasizing that when a specific statutory appeal mechanism exists, judicial review through writ jurisdiction is inappropriate. Consequently, all petitions were dismissed, with petitioners directed to utilize statutory appeal mechanisms if adverse orders are passed.
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