Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Enforceability of a foreign judgment under the Code of Civil Procedure turned on reciprocity and exceptions to enforcement: the United Kingdom was a reciprocating territory and the English High Court decree was from a superior court, so the decree is executable. The court held objections based on alleged FEMA or RBI non-compliance cannot be raised for the first time in India where such issues were not argued before the foreign court; damages and interest awarded for breach of contract by a competent foreign court are not subject to FEMA/RBI ceilings or Master Direction-ECB limits, and the foreign decree did not fall within exceptions to enforcement.
Enforceability of a foreign judgment under the Code of Civil Procedure turned on reciprocity and exceptions to enforcement: the United Kingdom was a reciprocating territory and the English High Court decree was from a superior court, so the decree is executable. The court held objections based on alleged FEMA or RBI non-compliance cannot be raised for the first time in India where such issues were not argued before the foreign court; damages and interest awarded for breach of contract by a competent foreign court are not subject to FEMA/RBI ceilings or Master Direction-ECB limits, and the foreign decree did not fall within exceptions to enforcement.
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