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...
Whether dismissal for non-compliance with the 10% pre-deposit condition was lawful where appellants pleaded financial incapacity and counsel communication gaps - the court held the Tribunal erred by mechanically enforcing Section 19(1) without applying the undue-hardship doctrine; it must assess whether the pre-deposit renders the statutory right of appeal illusory, especially where the existence of the appellant as a going concern is at stake, balancing that inquiry against the Revenue's legitimate interest in safeguarding penalty realization - consequence: the Tribunal's dismissal was unsustainable, the pre-deposit threshold was modified to avoid miscarriage of justice and the appeals were disposed of accordingly. - HC
Whether dismissal for non-compliance with the 10% pre-deposit condition was lawful where appellants pleaded financial incapacity and counsel communication gaps - the court held the Tribunal erred by mechanically enforcing Section 19(1) without applying the undue-hardship doctrine; it must assess whether the pre-deposit renders the statutory right of appeal illusory, especially where the existence of the appellant as a going concern is at stake, balancing that inquiry against the Revenue's legitimate interest in safeguarding penalty realization - consequence: the Tribunal's dismissal was unsustainable, the pre-deposit threshold was modified to avoid miscarriage of justice and the appeals were disposed of accordingly. - HC
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