Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Provisional release of imported in-shell walnuts was challenged on grounds that detention and conditional release were arbitrary and lacked tangible material. The court found no search or incriminating documents relating to the petitioner, noted prior statutory assessment and full payment of customs duty, and held that generalized allegations tied to others cannot justify seizure or coercive conditions such as bonds or guarantees. The court treated deprivation of property and equality concerns as engaging constitutional protection and exercised writ jurisdiction, concluding the detention was arbitrary and ordering relief consistent with provisional release while quashing unwarranted coercive conditions imposed without lawful basis.
Provisional release of imported in-shell walnuts was challenged on grounds that detention and conditional release were arbitrary and lacked tangible material. The court found no search or incriminating documents relating to the petitioner, noted prior statutory assessment and full payment of customs duty, and held that generalized allegations tied to others cannot justify seizure or coercive conditions such as bonds or guarantees. The court treated deprivation of property and equality concerns as engaging constitutional protection and exercised writ jurisdiction, concluding the detention was arbitrary and ordering relief consistent with provisional release while quashing unwarranted coercive conditions imposed without lawful basis.
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