Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The HC sets aside the impugned order dated 8/9/2025 that blocked the petitioner's credit ledger account for failure to comply with the procedural mandate of Rule 86-A, noting the absence of contemporaneous reasons and insufficiency of the "reason to believe" standard as applied; the tribunal/authority is also directed to provide a post-decisional hearing which the petitioner is willing to avail. Relief is granted on condition that the petitioner furnishes a bank guarantee from a nationalised bank in the sum of Rs.6,50,00,000. The petition is disposed of accordingly, subject to compliance with the conditional direction and reservation of appropriate administrative follow-up.
The HC sets aside the impugned order dated 8/9/2025 that blocked the petitioner's credit ledger account for failure to comply with the procedural mandate of Rule 86-A, noting the absence of contemporaneous reasons and insufficiency of the "reason to believe" standard as applied; the tribunal/authority is also directed to provide a post-decisional hearing which the petitioner is willing to avail. Relief is granted on condition that the petitioner furnishes a bank guarantee from a nationalised bank in the sum of Rs.6,50,00,000. The petition is disposed of accordingly, subject to compliance with the conditional direction and reservation of appropriate administrative follow-up.
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