Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Section 24(1)(a) of the 2013 Act applies where acquisition proceedings began under the 1894 Act but the award was made after the 2013 Act commenced; compensation must then be determined under the 2013 Act, while rehabilitation and resettlement entitlements are not retrospectively imported. Appeals from such awards are treated as first appeals under Section 74 of the 2013 Act, not under Section 54 of the 1894 Act. Section 74 does not expressly or impliedly exclude Section 5 of the Limitation Act, and Section 29(2) therefore permits condonation of delay. The delay in the first appeals was condoned, the contrary High Court rulings were set aside, and the matters were directed to proceed on merits.
Section 24(1)(a) of the 2013 Act applies where acquisition proceedings began under the 1894 Act but the award was made after the 2013 Act commenced; compensation must then be determined under the 2013 Act, while rehabilitation and resettlement entitlements are not retrospectively imported. Appeals from such awards are treated as first appeals under Section 74 of the 2013 Act, not under Section 54 of the 1894 Act. Section 74 does not expressly or impliedly exclude Section 5 of the Limitation Act, and Section 29(2) therefore permits condonation of delay. The delay in the first appeals was condoned, the contrary High Court rulings were set aside, and the matters were directed to proceed on merits.
Note: It is a system-generated summary and is for quick reference only.