Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Preventive detention under COFEPOSA for alleged abetment of smuggling was challenged on the ground that the detention order did not disclose repeated smuggling involvement and that no Customs Act offence was made out. The Court found the detention order's recitals, supported by objections and supplied materials, specifically adverted to the detenue's role in organized smuggling, defeating the plea of non-involvement. It held that the detaining authority's subjective satisfaction is not justiciable absent procedural infirmity, and no such infirmity was shown; the order also noted custody status, bail rejection, and likelihood of continued smuggling despite passport retention. The plea regarding non-disposal of representation was held non-fatal. Petition dismissed. - HC
Preventive detention under COFEPOSA for alleged abetment of smuggling was challenged on the ground that the detention order did not disclose repeated smuggling involvement and that no Customs Act offence was made out. The Court found the detention order's recitals, supported by objections and supplied materials, specifically adverted to the detenue's role in organized smuggling, defeating the plea of non-involvement. It held that the detaining authority's subjective satisfaction is not justiciable absent procedural infirmity, and no such infirmity was shown; the order also noted custody status, bail rejection, and likelihood of continued smuggling despite passport retention. The plea regarding non-disposal of representation was held non-fatal. Petition dismissed. - HC
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