Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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The HC held that under Section 110A of the Customs Act, 1962, the respondents are entitled to provisional release of the imported areca nut consignment upon furnishing a bond and security as mandated by the Adjudicating Authority. The court clarified that the learned Single Judge erred in directing release without security. The issue of classification under Chapter-VIII or Chapter-XX remains pending. Consequently, the respondents may secure release by providing a bank guarantee or equivalent security amounting to 25% of the consignment's value. The interim order was accordingly modified, and the appeal disposed of.
The HC held that under Section 110A of the Customs Act, 1962, the respondents are entitled to provisional release of the imported areca nut consignment upon furnishing a bond and security as mandated by the Adjudicating Authority. The court clarified that the learned Single Judge erred in directing release without security. The issue of classification under Chapter-VIII or Chapter-XX remains pending. Consequently, the respondents may secure release by providing a bank guarantee or equivalent security amounting to 25% of the consignment's value. The interim order was accordingly modified, and the appeal disposed of.
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