Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
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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