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Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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.
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