Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
CESTAT held that officers of DRI, including the Additional Director, are "proper officers" under s.28 of the Customs Act and thus competent to issue SCN, in line with the binding LB decision of the SC. However, on merits, CESTAT found that Appellant No. 1 had purchased the Mercedes car bona fide and Appellant No. 2 had only facilitated the purchase, without any collusion in mis-declaration, undervaluation, or violation of customs provisions. As they were not the importers and did not seek redemption under s.125, no duty demand or penal consequence could be fastened upon them. Consequently, the confiscation and penalties were set aside and the appeals were allowed in full.
CESTAT held that officers of DRI, including the Additional Director, are "proper officers" under s.28 of the Customs Act and thus competent to issue SCN, in line with the binding LB decision of the SC. However, on merits, CESTAT found that Appellant No. 1 had purchased the Mercedes car bona fide and Appellant No. 2 had only facilitated the purchase, without any collusion in mis-declaration, undervaluation, or violation of customs provisions. As they were not the importers and did not seek redemption under s.125, no duty demand or penal consequence could be fastened upon them. Consequently, the confiscation and penalties were set aside and the appeals were allowed in full.
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