Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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