Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Maintainability of a Section 11 petition was assessed against a special statutory appointment regime under Section 42 of the SEZ Act: where the SEZ Act designates appointment of the arbitrator to the Central Government and makes the Arbitration and Conciliation Act applicable only after such appointment, the general court appointment mechanism under Section 11 does not apply. The court emphasised the need for a valid arbitration agreement and requests to the counterparty before Section 11 can be invoked; absent those prerequisites, the High Court cannot supplant the Central Government's appointment power, and the petition was dismissed as not maintainable.
Maintainability of a Section 11 petition was assessed against a special statutory appointment regime under Section 42 of the SEZ Act: where the SEZ Act designates appointment of the arbitrator to the Central Government and makes the Arbitration and Conciliation Act applicable only after such appointment, the general court appointment mechanism under Section 11 does not apply. The court emphasised the need for a valid arbitration agreement and requests to the counterparty before Section 11 can be invoked; absent those prerequisites, the High Court cannot supplant the Central Government's appointment power, and the petition was dismissed as not maintainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
