Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
Imports of inshell walnuts under DFIA were held eligible for exemption from basic customs duty under Notification No. 25/2023-Cus because the DFIA permitted import of "other confectionary ingredients" including nut and nut products and "dietary fibre" based on input description and group classification; therefore, non-availability of a specific ITC(HS) tariff line in the licence did not bar clearance when the goods otherwise matched the permitted description. Challenge to the advance ruling was rejected since s.28J aims at certainty and facilitation, and appellate scrutiny under s.28KA is narrowly confined to profoundly illegal, arbitrary, or unreasoned rulings; no such infirmity was shown, so the appeal was dismissed. - HC
Imports of inshell walnuts under DFIA were held eligible for exemption from basic customs duty under Notification No. 25/2023-Cus because the DFIA permitted import of "other confectionary ingredients" including nut and nut products and "dietary fibre" based on input description and group classification; therefore, non-availability of a specific ITC(HS) tariff line in the licence did not bar clearance when the goods otherwise matched the permitted description. Challenge to the advance ruling was rejected since s.28J aims at certainty and facilitation, and appellate scrutiny under s.28KA is narrowly confined to profoundly illegal, arbitrary, or unreasoned rulings; no such infirmity was shown, so the appeal was dismissed. - HC
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