PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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The HC dismissed the writ petition challenging the penalty imposed under the Customs Act, holding it non-maintainable due to availability of an efficacious statutory appeal under Section 128 and serious suppression of material facts. The petitioner, a power of attorney holder/agent, had concealed prior proceedings and the related order concerning the connected importers, despite a clear duty of full disclosure by both petitioner and counsel. The HC noted that the same Order-in-Original had already not been entertained in a previous writ by the importer and found no ground to exercise writ jurisdiction, particularly given disputed factual issues. The petition was dismissed with exemplary costs of Rs. 5,00,000, payable to the Delhi HC Staff Welfare Fund within four weeks.
The HC dismissed the writ petition challenging the penalty imposed under the Customs Act, holding it non-maintainable due to availability of an efficacious statutory appeal under Section 128 and serious suppression of material facts. The petitioner, a power of attorney holder/agent, had concealed prior proceedings and the related order concerning the connected importers, despite a clear duty of full disclosure by both petitioner and counsel. The HC noted that the same Order-in-Original had already not been entertained in a previous writ by the importer and found no ground to exercise writ jurisdiction, particularly given disputed factual issues. The petition was dismissed with exemplary costs of Rs. 5,00,000, payable to the Delhi HC Staff Welfare Fund within four weeks.
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