Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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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