Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
CRCL Kandla test reports were treated as adequate to classify imported synthetic fabric, because the declared entry required 85% or more textured polyester filaments while the reports showed only 60% to 63.5%; the declared Bill of Entry classification was therefore rejected and classification under CTH 54078290 upheld. On valuation, the Tribunal held that reassessment after rejection of declared value must follow the Customs Valuation Rules using relied-upon comparable import data, with invoices and supporting documents disclosed to the importer before fresh determination; the issue was remanded for that purpose. On duty exemption, ambiguity in the Letter of Permission required clarification from the Development Commissioner on whether fresh fabrics were authorised, and duty liability was to be reconsidered only within the scope of the show cause notice; this issue was also remanded.
CRCL Kandla test reports were treated as adequate to classify imported synthetic fabric, because the declared entry required 85% or more textured polyester filaments while the reports showed only 60% to 63.5%; the declared Bill of Entry classification was therefore rejected and classification under CTH 54078290 upheld. On valuation, the Tribunal held that reassessment after rejection of declared value must follow the Customs Valuation Rules using relied-upon comparable import data, with invoices and supporting documents disclosed to the importer before fresh determination; the issue was remanded for that purpose. On duty exemption, ambiguity in the Letter of Permission required clarification from the Development Commissioner on whether fresh fabrics were authorised, and duty liability was to be reconsidered only within the scope of the show cause notice; this issue was also remanded.
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