Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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Vesting of title on confiscation: the Court held that once confiscation is ordered under Section 130(1) and title vests in the State under Section 130(5), the remedial release regime under Section 129 is no longer available; subsequent adjudication on confiscation, valuation, tax, penalty, interest and fine is governed exclusively by Section 130, and a collateral challenge limited to a prior Section 129 order is impermissible where the Section 130 order remains unchallenged. The Single Judge erred in ordering release; the writ is set aside and the respondent must pursue the statutory appeal under Section 107(6) with prescribed pre-deposit terms.
Vesting of title on confiscation: the Court held that once confiscation is ordered under Section 130(1) and title vests in the State under Section 130(5), the remedial release regime under Section 129 is no longer available; subsequent adjudication on confiscation, valuation, tax, penalty, interest and fine is governed exclusively by Section 130, and a collateral challenge limited to a prior Section 129 order is impermissible where the Section 130 order remains unchallenged. The Single Judge erred in ordering release; the writ is set aside and the respondent must pursue the statutory appeal under Section 107(6) with prescribed pre-deposit terms.
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