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...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Wilful disobedience is the core test for civil contempt under Article 215 and Sections 11 and 12 of the Contempt of Courts Act. The High Court held that the earlier writ order only required the employer to recalculate the withheld amount and pay it with statutory interest, not to pay a fixed sum. Because the authority undertook that exercise, determined entitlement, and made payment, substantial compliance was shown and no wilful disobedience was made out. Any challenge to the correctness or adequacy of the quantified amount lay before the appropriate forum, not in contempt.
Wilful disobedience is the core test for civil contempt under Article 215 and Sections 11 and 12 of the Contempt of Courts Act. The High Court held that the earlier writ order only required the employer to recalculate the withheld amount and pay it with statutory interest, not to pay a fixed sum. Because the authority undertook that exercise, determined entitlement, and made payment, substantial compliance was shown and no wilful disobedience was made out. Any challenge to the correctness or adequacy of the quantified amount lay before the appropriate forum, not in contempt.
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