Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
Requirement of written reasons for extension under Section 110(2) and validity of seizure raise procedural compliance and factual authenticity questions; those factual disputes-document genuineness, timelines, alleged tampering, forensic tests and mobile tower data-are for the Adjudicating Authority to determine, not for interlocutory writ relief. The High Court found no apparent reason to doubt affidavits but declined to usurp the statutory fact finding role, refused immediate release of seized goods for lack of demonstrated irreparable harm, and disposed of the writ appeal by denying interim interference with the seizure while SCN proceedings continue.
Requirement of written reasons for extension under Section 110(2) and validity of seizure raise procedural compliance and factual authenticity questions; those factual disputes-document genuineness, timelines, alleged tampering, forensic tests and mobile tower data-are for the Adjudicating Authority to determine, not for interlocutory writ relief. The High Court found no apparent reason to doubt affidavits but declined to usurp the statutory fact finding role, refused immediate release of seized goods for lack of demonstrated irreparable harm, and disposed of the writ appeal by denying interim interference with the seizure while SCN proceedings continue.
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