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 determined that the Order-in-Original permitting re-export of goods from a Free Trade Warehouse Zone/Special Economic Zone, subject to a redemption fine, was not challenged by Customs authorities and thus became final. The Customs appeal (CUAPP(L)/14143/2025) challenging the CESTAT order does not impede the re-export process. The court emphasized that the appeal will be evaluated independently on its merits, without prejudicing the current re-export authorization. Petition disposed of, maintaining the original order's validity.
HC determined that the Order-in-Original permitting re-export of goods from a Free Trade Warehouse Zone/Special Economic Zone, subject to a redemption fine, was not challenged by Customs authorities and thus became final. The Customs appeal (CUAPP(L)/14143/2025) challenging the CESTAT order does not impede the re-export process. The court emphasized that the appeal will be evaluated independently on its merits, without prejudicing the current re-export authorization. Petition disposed of, maintaining the original order's validity.
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