Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
Detention of goods under statutory seizure proceedings was challenged on the grounds that the analytical laboratory report's reliability and admissibility and the petitioner's reply and appeal contentions were not addressed; the appellate order recorded conclusions without reasons. The principle applied requires the adjudicating/appellate authority to consider and deal with grounds raised in reply or memo of appeal and to assign reasons for conclusions. Because multiple grounds were not considered and the order was non speaking, the matter is remanded to the appellate authority for fresh consideration and a reasoned, independent order.
Detention of goods under statutory seizure proceedings was challenged on the grounds that the analytical laboratory report's reliability and admissibility and the petitioner's reply and appeal contentions were not addressed; the appellate order recorded conclusions without reasons. The principle applied requires the adjudicating/appellate authority to consider and deal with grounds raised in reply or memo of appeal and to assign reasons for conclusions. Because multiple grounds were not considered and the order was non speaking, the matter is remanded to the appellate authority for fresh consideration and a reasoned, independent order.
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