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Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The HC held that, notwithstanding challenges to the constitutional validity of impugned notifications and defects in ex parte adjudication violating principles of natural justice, the Petitioner - having voluntarily deposited Rs. 3,91,976, which exceeds the statutory pre-deposit required under Section 107 - is permitted to institute an appeal without any further pre-deposit. Pursuant to Section 107(7), the filing of the appeal shall operate to stay the impugned order automatically. Consequently, the provisional attachment order dated 11 September 2025 is set aside. The petition is disposed of accordingly, with liberty to proceed with the statutory appellate remedy.
The HC held that, notwithstanding challenges to the constitutional validity of impugned notifications and defects in ex parte adjudication violating principles of natural justice, the Petitioner - having voluntarily deposited Rs. 3,91,976, which exceeds the statutory pre-deposit required under Section 107 - is permitted to institute an appeal without any further pre-deposit. Pursuant to Section 107(7), the filing of the appeal shall operate to stay the impugned order automatically. Consequently, the provisional attachment order dated 11 September 2025 is set aside. The petition is disposed of accordingly, with liberty to proceed with the statutory appellate remedy.
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