Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
A writ petition challenging detention and penalty under s.129(1)(a) and s.129(1)(b) of the GST Act was held not maintainable due to an efficacious statutory appeal under s.107, as the case did not fall within recognised exceptions to the alternate-remedy rule; disputed facts regarding alleged denial of personal hearing could not be satisfactorily resolved on affidavits, and the action was not shown to be wholly without jurisdiction, despite reliance on the hearing requirement for GST MOV-9. Consequently, the petitioner was relegated to appeal, with a direction for expeditious disposal if filed promptly. To prevent spoilage of perishable goods, release of goods and conveyance was ordered upon payment of penalty under s.129(1)(a) and furnishing a bank guarantee securing the balance under s.129(1)(b). - HC
A writ petition challenging detention and penalty under s.129(1)(a) and s.129(1)(b) of the GST Act was held not maintainable due to an efficacious statutory appeal under s.107, as the case did not fall within recognised exceptions to the alternate-remedy rule; disputed facts regarding alleged denial of personal hearing could not be satisfactorily resolved on affidavits, and the action was not shown to be wholly without jurisdiction, despite reliance on the hearing requirement for GST MOV-9. Consequently, the petitioner was relegated to appeal, with a direction for expeditious disposal if filed promptly. To prevent spoilage of perishable goods, release of goods and conveyance was ordered upon payment of penalty under s.129(1)(a) and furnishing a bank guarantee securing the balance under s.129(1)(b). - HC
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