Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
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...
Maintainability of an appeal depended on the power the tribunal purported to exercise, so a challenge to an order moved and dealt with under Section 17 was examinable under Section 37(2)(b), though the order was not a routine joinder order. On merits, the tribunal correctly preserved the parties' positions by allowing the same person already connected to the arbitration to participate also as trustee, pending the unresolved issue whether he had ceased to be a partner. The Court distinguished legal ownership from beneficial enjoyment, noted that a trust is not a separate legal entity, and found no perversity or error of law. The petition was rejected.
Maintainability of an appeal depended on the power the tribunal purported to exercise, so a challenge to an order moved and dealt with under Section 17 was examinable under Section 37(2)(b), though the order was not a routine joinder order. On merits, the tribunal correctly preserved the parties' positions by allowing the same person already connected to the arbitration to participate also as trustee, pending the unresolved issue whether he had ceased to be a partner. The Court distinguished legal ownership from beneficial enjoyment, noted that a trust is not a separate legal entity, and found no perversity or error of law. The petition was rejected.
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