Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
In a commercial suit alleging continuing infringement of patent and design rights, the issue was whether the plaint "contemplates any urgent interim relief" under Section 12A of the Commercial Courts Act so as to dispense with pre-institution mediation despite delay in filing. The Court held that continuing manufacture, sale, or offer for sale constitutes a recurring cause of action, and mere delay does not legalise infringement or bar injunctive relief; urgency must be assessed from the plaint and annexed material showing ongoing injury, irreparable harm, and public interest in preventing deception, not by deciding merits. The High Court's approach treating delay as negating urgency was set aside; the impugned orders were quashed and the appeal allowed - SC
In a commercial suit alleging continuing infringement of patent and design rights, the issue was whether the plaint "contemplates any urgent interim relief" under Section 12A of the Commercial Courts Act so as to dispense with pre-institution mediation despite delay in filing. The Court held that continuing manufacture, sale, or offer for sale constitutes a recurring cause of action, and mere delay does not legalise infringement or bar injunctive relief; urgency must be assessed from the plaint and annexed material showing ongoing injury, irreparable harm, and public interest in preventing deception, not by deciding merits. The High Court's approach treating delay as negating urgency was set aside; the impugned orders were quashed and the appeal allowed - SC
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