Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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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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