Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Vivad Se Vishwas Scheme interpretation clarified that 'dispute' must be read broadly to include any pending appeal, including appeals against penalty orders, thereby bringing such appeals within scheme eligibility; this interpretation advances the scheme's beneficial object and requires departmental consistency where spousal apportionment of income under applicable matrimonial law is governed similarly, resulting in entitlement to settlement where co-claimant spouse obtained benefit; delays due to COVID and filings made while the scheme subsisted do not defeat eligibility, and exercise of writ jurisdiction is appropriate to secure scheme relief in such circumstances.
Vivad Se Vishwas Scheme interpretation clarified that 'dispute' must be read broadly to include any pending appeal, including appeals against penalty orders, thereby bringing such appeals within scheme eligibility; this interpretation advances the scheme's beneficial object and requires departmental consistency where spousal apportionment of income under applicable matrimonial law is governed similarly, resulting in entitlement to settlement where co-claimant spouse obtained benefit; delays due to COVID and filings made while the scheme subsisted do not defeat eligibility, and exercise of writ jurisdiction is appropriate to secure scheme relief in such circumstances.
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