Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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.
Note: It is a system-generated summary and is for quick reference only.