Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
The Court permitted amendment of the writ petition to join Daiwa Securities Group INC as a necessary and affected party, reasoning that an adverse outcome on the Department's case would directly affect that entity; the amendment must be filed within two weeks of order upload, re verification is dispensed with, and service on the newly joined respondent must be effected so as to be returnable on the listed date. The operative effect is mandatory joinder with fixed timelines for amendment and service and placement of the matter on board for directions on the returnable date.
The Court permitted amendment of the writ petition to join Daiwa Securities Group INC as a necessary and affected party, reasoning that an adverse outcome on the Department's case would directly affect that entity; the amendment must be filed within two weeks of order upload, re verification is dispensed with, and service on the newly joined respondent must be effected so as to be returnable on the listed date. The operative effect is mandatory joinder with fixed timelines for amendment and service and placement of the matter on board for directions on the returnable date.
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