Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC quashed the impugned order imposing onerous conditions for provisional release of imported goods under Section 110-A of the Customs Act, holding that the Customs Department failed to apply its mind and violated principles of natural justice by not affording personal hearing or opportunity to submit explanations. The Court noted the conditions were disproportionate, requiring a bank guarantee and bond far exceeding the goods' declared value. It also observed the goods were unfit for human consumption, questioning the applicability of the relevant Customs Tariff classification. The matter was remanded to the Customs authority for fresh consideration on merits, ensuring reasonable, non-arbitrary conditions are imposed after due process. The petition was disposed accordingly.
The HC quashed the impugned order imposing onerous conditions for provisional release of imported goods under Section 110-A of the Customs Act, holding that the Customs Department failed to apply its mind and violated principles of natural justice by not affording personal hearing or opportunity to submit explanations. The Court noted the conditions were disproportionate, requiring a bank guarantee and bond far exceeding the goods' declared value. It also observed the goods were unfit for human consumption, questioning the applicability of the relevant Customs Tariff classification. The matter was remanded to the Customs authority for fresh consideration on merits, ensuring reasonable, non-arbitrary conditions are imposed after due process. The petition was disposed accordingly.
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