Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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CESTAT held that the appeal filed by A against a seizure memo issued u/s 110 of the Customs Act was not maintainable. The Tribunal observed that seizure u/s 110 is merely an interim measure based on reasonable belief of liability to confiscation, and that appellate remedy u/s 128 lies only after adjudication of confiscation under ss. 124 and 125. As no confiscation order existed, there was no appealable order before the Commissioner (Appeals) or CESTAT. If A was aggrieved by continued seizure, the proper course was to seek provisional release u/s 110A, which was not shown to have been attempted. The proceedings were held premature and the appeal was dismissed.
CESTAT held that the appeal filed by A against a seizure memo issued u/s 110 of the Customs Act was not maintainable. The Tribunal observed that seizure u/s 110 is merely an interim measure based on reasonable belief of liability to confiscation, and that appellate remedy u/s 128 lies only after adjudication of confiscation under ss. 124 and 125. As no confiscation order existed, there was no appealable order before the Commissioner (Appeals) or CESTAT. If A was aggrieved by continued seizure, the proper course was to seek provisional release u/s 110A, which was not shown to have been attempted. The proceedings were held premature and the appeal was dismissed.
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