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...
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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...
A HC set aside CESTAT's order granting provisional release of goods because it was non-speaking and did not address the Customs Department's objections, including the absence of BIS certificates for the subject goods. The court held that an order affecting release could not stand without reasons dealing with the objections raised. It quashed the miscellaneous order and directed the Tribunal to decide the pending customs appeal expeditiously on merits, while recording the Department's undertaking not to destroy or alienate the goods until disposal of the appeal.
A HC set aside CESTAT's order granting provisional release of goods because it was non-speaking and did not address the Customs Department's objections, including the absence of BIS certificates for the subject goods. The court held that an order affecting release could not stand without reasons dealing with the objections raised. It quashed the miscellaneous order and directed the Tribunal to decide the pending customs appeal expeditiously on merits, while recording the Department's undertaking not to destroy or alienate the goods until disposal of the appeal.
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