Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
The central issue was whether preventive seizure under Section 110(1) was jurisdictionally valid and supported by a "reason to believe." The court held that an officer's prima facie satisfaction based on contemporaneous material (interception near the Indo-Bangladesh border, route deviation and other circumstances) suffices; courts will not dissect the reasons so long as reasonable belief is shown, hence preventive powers under Section 110 extend to inland areas proximate to borders and do not amount to a roving enquiry - outcome: seizure and related orders upheld and appeal dismissed; domestic-trade claim held rebuttable under Section 124. - HC
The central issue was whether preventive seizure under Section 110(1) was jurisdictionally valid and supported by a "reason to believe." The court held that an officer's prima facie satisfaction based on contemporaneous material (interception near the Indo-Bangladesh border, route deviation and other circumstances) suffices; courts will not dissect the reasons so long as reasonable belief is shown, hence preventive powers under Section 110 extend to inland areas proximate to borders and do not amount to a roving enquiry - outcome: seizure and related orders upheld and appeal dismissed; domestic-trade claim held rebuttable under Section 124. - HC
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