Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
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...
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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