Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
HC dismissed the writ petition as disposed of and directed mandatory enforcement of Notification Nos. 46/2024-25 (30 Dec 2024) and 23/2025-26 (30 Jun 2025) imposing a minimum import price on soda ash. The court recorded that authorities are implementing the notifications and accepted explanations for prior imports cleared below MIP based on bill of lading dates. All Customs authorities, including those at specified major ports and the central Customs administration, are ordered to implement the notifications strictly in letter and spirit. Any Commissionerate or officer permitting imports in contravention of the notifications shall face stringent departmental and legal consequences in accordance with law.
HC dismissed the writ petition as disposed of and directed mandatory enforcement of Notification Nos. 46/2024-25 (30 Dec 2024) and 23/2025-26 (30 Jun 2025) imposing a minimum import price on soda ash. The court recorded that authorities are implementing the notifications and accepted explanations for prior imports cleared below MIP based on bill of lading dates. All Customs authorities, including those at specified major ports and the central Customs administration, are ordered to implement the notifications strictly in letter and spirit. Any Commissionerate or officer permitting imports in contravention of the notifications shall face stringent departmental and legal consequences in accordance with law.
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