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...
Alleged breach of natural justice by relying on fresh charges not in the show cause notice renders a removal order vulnerable and brings the matter within exceptions to the bar on writ jurisdiction despite an alternate statutory remedy; accordingly the writ petition was entertained. The Collector's order impermissibly relied on additional grounds without fresh notice, violating audi alteram partem. The order also failed to record reasons demonstrating application of mind by rejecting explanations, making the decision arbitrary. Result: the impugned orders were set aside and the Section 205 proceedings remitted for fresh consideration with a hearing and reasoned order.
Alleged breach of natural justice by relying on fresh charges not in the show cause notice renders a removal order vulnerable and brings the matter within exceptions to the bar on writ jurisdiction despite an alternate statutory remedy; accordingly the writ petition was entertained. The Collector's order impermissibly relied on additional grounds without fresh notice, violating audi alteram partem. The order also failed to record reasons demonstrating application of mind by rejecting explanations, making the decision arbitrary. Result: the impugned orders were set aside and the Section 205 proceedings remitted for fresh consideration with a hearing and reasoned order.
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