International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Challenge to the warrant of authorization raised identical legal contention already admitted before a tribunal and pending as an appeal in another High Court; applying the abstention principle for parallel proceedings, the High Court declined to entertain a fresh writ on the same controversy and dismissed the petition while granting liberty to seek framing of an additional substantial question of law in the pending appeal. The outcome turns on duplicative litigation and preservation of appellate remedy rather than re examination of the authorization on merits.
Challenge to the warrant of authorization raised identical legal contention already admitted before a tribunal and pending as an appeal in another High Court; applying the abstention principle for parallel proceedings, the High Court declined to entertain a fresh writ on the same controversy and dismissed the petition while granting liberty to seek framing of an additional substantial question of law in the pending appeal. The outcome turns on duplicative litigation and preservation of appellate remedy rather than re examination of the authorization on merits.
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