Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
HC quashed confiscation order under Section 130 of the Act of 2017 for procedural non-compliance. Petitioner's vehicle was detained and confiscated without proper notice as mandated by statute. Respondents served notice via WhatsApp, which constituted invalid service under Section 169, as such practice was only permitted during COVID-19 pandemic. Court found serious procedural lacuna in confiscation proceedings, noting that valid notice to interested parties and owners is jurisdictional requirement. Following precedent from Gujarat HC Division Bench in Lakshay Logistics case, proceedings were deemed without jurisdiction due to non-service of statutory notice. Matter remanded to competent authority for fresh consideration with proper procedural compliance. Appeal allowed by way of remand.
HC quashed confiscation order under Section 130 of the Act of 2017 for procedural non-compliance. Petitioner's vehicle was detained and confiscated without proper notice as mandated by statute. Respondents served notice via WhatsApp, which constituted invalid service under Section 169, as such practice was only permitted during COVID-19 pandemic. Court found serious procedural lacuna in confiscation proceedings, noting that valid notice to interested parties and owners is jurisdictional requirement. Following precedent from Gujarat HC Division Bench in Lakshay Logistics case, proceedings were deemed without jurisdiction due to non-service of statutory notice. Matter remanded to competent authority for fresh consideration with proper procedural compliance. Appeal allowed by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
