CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
At the investigation stage of GST detention proceedings, the Court found prima facie material supporting continued custody of the goods and conveyance, including interception of the vehicle en route to a destination different from the declared one and other investigative circumstances. The affixture of the detention order on the vehicle and office notice board, after non-appearance of the persons summoned, was not treated as illegal, and extension of time for inspection was considered a permissible statutory step. The petitioner's allegation that his statement was coerced was held to raise disputed factual questions unsuitable for Article 226 scrutiny. The writ petition was dismissed, subject to statutory remedies and a direction to furnish the detention order if the petitioner appears.
At the investigation stage of GST detention proceedings, the Court found prima facie material supporting continued custody of the goods and conveyance, including interception of the vehicle en route to a destination different from the declared one and other investigative circumstances. The affixture of the detention order on the vehicle and office notice board, after non-appearance of the persons summoned, was not treated as illegal, and extension of time for inspection was considered a permissible statutory step. The petitioner's allegation that his statement was coerced was held to raise disputed factual questions unsuitable for Article 226 scrutiny. The writ petition was dismissed, subject to statutory remedies and a direction to furnish the detention order if the petitioner appears.
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