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...
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...
Provisional release of imported perishable goods pending tariff classification was made conditional on stronger revenue safeguards because the classification dispute over roasted versus dried areca nuts remained for competent adjudication and the importer's financial position did not adequately secure possible dues. The Court noted that a prima facie expert report suggested no roasting, and that tariff valuation would depend on whether Section 14(2) applied. It modified the release conditions to require deposit of 50% of the determined amount and a bank guarantee for 25%, while also holding that customs authorities had unduly delayed adjudication without justification. It directed issuance of a show cause notice within two weeks and completion of adjudication within the fixed timeline.
Provisional release of imported perishable goods pending tariff classification was made conditional on stronger revenue safeguards because the classification dispute over roasted versus dried areca nuts remained for competent adjudication and the importer's financial position did not adequately secure possible dues. The Court noted that a prima facie expert report suggested no roasting, and that tariff valuation would depend on whether Section 14(2) applied. It modified the release conditions to require deposit of 50% of the determined amount and a bank guarantee for 25%, while also holding that customs authorities had unduly delayed adjudication without justification. It directed issuance of a show cause notice within two weeks and completion of adjudication within the fixed timeline.
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