Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
The HC allowed the petition and quashed the impugned order of the respondent authorities dated 9 August 2025, holding that the detained goods and vehicle must be released under Section 129(1)(a) of the CGST Act read with the IGST Act, on the invoice value of the goods. The court found no basis to disturb the petitioner's entitlement to release and directed the respondent authorities to undertake the valuation and release exercise in accordance with Section 129(1)(a) within three weeks. The writ petition challenging detention was accordingly allowed, and the administrative detention order set aside.
The HC allowed the petition and quashed the impugned order of the respondent authorities dated 9 August 2025, holding that the detained goods and vehicle must be released under Section 129(1)(a) of the CGST Act read with the IGST Act, on the invoice value of the goods. The court found no basis to disturb the petitioner's entitlement to release and directed the respondent authorities to undertake the valuation and release exercise in accordance with Section 129(1)(a) within three weeks. The writ petition challenging detention was accordingly allowed, and the administrative detention order set aside.
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