Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
Tax authorities withheld a refund despite an appellate order allowing it, citing that further appeals were contemplated. Applying the rule that administrative authorities must implement appellate orders unless stayed or set aside, the court held that mere intention to appeal cannot justify non-compliance, as such withholding undermines the rule of law. Since the appellate order remained operative, the authority was bound to give effect to it. The authority was directed to refund the sanctioned amount within 10 days of uploading of the order; the petition was allowed. - HC
Tax authorities withheld a refund despite an appellate order allowing it, citing that further appeals were contemplated. Applying the rule that administrative authorities must implement appellate orders unless stayed or set aside, the court held that mere intention to appeal cannot justify non-compliance, as such withholding undermines the rule of law. Since the appellate order remained operative, the authority was bound to give effect to it. The authority was directed to refund the sanctioned amount within 10 days of uploading of the order; the petition was allowed. - HC
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