Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
The SC dismissed the Special Leave Petition, affirming the High Court's directive that the petitioners must pursue their statutory appeal within 30 days, accompanied by the requisite pre-deposit. The Court emphasized the availability of an alternative remedy and underscored the principles of natural justice, noting the absence of an opportunity for cross-examination regarding allegations of evasion of GST through bogus invoices from non-existent or non-operational firms. The High Court's decision to entertain the appeal on merits, notwithstanding limitation grounds, was upheld. Consequently, the petitioners' challenge was deemed premature and non-maintainable before the SC, mandating adherence to the appellate process prescribed by law.
The SC dismissed the Special Leave Petition, affirming the High Court's directive that the petitioners must pursue their statutory appeal within 30 days, accompanied by the requisite pre-deposit. The Court emphasized the availability of an alternative remedy and underscored the principles of natural justice, noting the absence of an opportunity for cross-examination regarding allegations of evasion of GST through bogus invoices from non-existent or non-operational firms. The High Court's decision to entertain the appeal on merits, notwithstanding limitation grounds, was upheld. Consequently, the petitioners' challenge was deemed premature and non-maintainable before the SC, mandating adherence to the appellate process prescribed by law.
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