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...
Prosecution for failure to remit tax deducted at source within the prescribed time under ss. 276B read with 278AA of the Income-tax Act was sought to be quashed on the ground of "reasonable cause." The court below accepted that the delay was not wilful, was attributable to staff unavailability due to maternity leave, and was fully cured by subsequent payment and continued timely compliance thereafter; on this conduct, continuation of criminal proceedings was held unwarranted and the complaint was quashed. The challenge to that quashing order was rejected as no ground for interference under Art. 136 was made out, and the petition was dismissed - SC
Prosecution for failure to remit tax deducted at source within the prescribed time under ss. 276B read with 278AA of the Income-tax Act was sought to be quashed on the ground of "reasonable cause." The court below accepted that the delay was not wilful, was attributable to staff unavailability due to maternity leave, and was fully cured by subsequent payment and continued timely compliance thereafter; on this conduct, continuation of criminal proceedings was held unwarranted and the complaint was quashed. The challenge to that quashing order was rejected as no ground for interference under Art. 136 was made out, and the petition was dismissed - SC
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