Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
The note addresses re export permission conditioned on payment of a redemption fine and the statutory limitation for exercising that option. It explains that under the applicable statutory scheme the option to redeem lapses if the fine is not paid within the prescribed 120 day period and no appeal is pending, and that the prescribed appeal window (60 days plus 30 days extension) was not availed. Ignorance of the limitation provision was rejected. Operative effect: the redemption option was held to have lapsed, the writ was dismissed on merits, and the paid redemption fine was ordered refunded.
The note addresses re export permission conditioned on payment of a redemption fine and the statutory limitation for exercising that option. It explains that under the applicable statutory scheme the option to redeem lapses if the fine is not paid within the prescribed 120 day period and no appeal is pending, and that the prescribed appeal window (60 days plus 30 days extension) was not availed. Ignorance of the limitation provision was rejected. Operative effect: the redemption option was held to have lapsed, the writ was dismissed on merits, and the paid redemption fine was ordered refunded.
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