Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
HC held that samples of Distillate Fuel Oil were drawn in violation of mandatory Section 144 of the Customs Act, 1962, as they were collected in the absence of the owner/importer and without any alternative statutory or administrative authority permitting such procedure. The Department's inconsistent treatment of samples drawn at different locations was rejected as untenable. As the initial sampling was de hors Section 144, the subsequent laboratory test report could not lawfully form the basis for seizure. The seizure memo issued by DRI authorities was declared illegal and quashed. Consequently, the petition filed by the importing company was allowed.
HC held that samples of Distillate Fuel Oil were drawn in violation of mandatory Section 144 of the Customs Act, 1962, as they were collected in the absence of the owner/importer and without any alternative statutory or administrative authority permitting such procedure. The Department's inconsistent treatment of samples drawn at different locations was rejected as untenable. As the initial sampling was de hors Section 144, the subsequent laboratory test report could not lawfully form the basis for seizure. The seizure memo issued by DRI authorities was declared illegal and quashed. Consequently, the petition filed by the importing company was allowed.
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