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...
Writ jurisdiction was held maintainable in a contractual dispute involving a State instrumentality because the challenge concerned the applicability and interpretation of a State order amending the Public Works Financial & Accounts Rules, not merely a private contract remedy. The respondent corporation, being under State control and bound by the governing rules and circulars, was subject to Clause 36E providing equitable adjustment when tax rates change during performance. Clause 45.1 could not override that later adjustment mechanism. Denial of the revised GST benefit, when extended to other State bodies, was arbitrary and discriminatory under Article 14. The rejection letter was quashed and refund of the differential GST with interest directed.
Writ jurisdiction was held maintainable in a contractual dispute involving a State instrumentality because the challenge concerned the applicability and interpretation of a State order amending the Public Works Financial & Accounts Rules, not merely a private contract remedy. The respondent corporation, being under State control and bound by the governing rules and circulars, was subject to Clause 36E providing equitable adjustment when tax rates change during performance. Clause 45.1 could not override that later adjustment mechanism. Denial of the revised GST benefit, when extended to other State bodies, was arbitrary and discriminatory under Article 14. The rejection letter was quashed and refund of the differential GST with interest directed.
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