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...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
The dominant legal issue is whether the statutory pre-deposit under Section 129E is mandatory and if judicial relief can permit conditional compliance; the court affirmed the pre-deposit requirement is mandatory and CESTAT acquires jurisdiction only on compliance, but recognised that Article 226 relief may be exercised where financial hardship is pleaded to prevent appellate rights becoming illusory, and therefore permitted staged instalmental compliance; outcome: the appellant was allowed to deposit the directed sum in instalments, CESTAT to entertain the appeal on production of the initial instalment, and final adjudication to be pronounced only after full deposit, with the Single Judge's order set aside.
The dominant legal issue is whether the statutory pre-deposit under Section 129E is mandatory and if judicial relief can permit conditional compliance; the court affirmed the pre-deposit requirement is mandatory and CESTAT acquires jurisdiction only on compliance, but recognised that Article 226 relief may be exercised where financial hardship is pleaded to prevent appellate rights becoming illusory, and therefore permitted staged instalmental compliance; outcome: the appellant was allowed to deposit the directed sum in instalments, CESTAT to entertain the appeal on production of the initial instalment, and final adjudication to be pronounced only after full deposit, with the Single Judge's order set aside.
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