Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Writ jurisdiction under Article 226 was declined against a show cause notice and consequential order under section 74 of the CGST Act because an efficacious statutory appeal was available under section 107 read with Rule 109A. The Court held that challenges requiring examination of the corrigendum, the underlying material, and the nature of the correction involved factual appreciation and therefore did not fall within the limited certiorari jurisdiction. Mere disagreement with the adjudicating authority's conclusions was insufficient to bypass the appellate remedy. The Court also noted that recognised exceptional grounds such as breach of fundamental rights, natural justice violations, excess of jurisdiction, or challenge to vires were not made out on the material before it, and it expressed no opinion on the merits.
Writ jurisdiction under Article 226 was declined against a show cause notice and consequential order under section 74 of the CGST Act because an efficacious statutory appeal was available under section 107 read with Rule 109A. The Court held that challenges requiring examination of the corrigendum, the underlying material, and the nature of the correction involved factual appreciation and therefore did not fall within the limited certiorari jurisdiction. Mere disagreement with the adjudicating authority's conclusions was insufficient to bypass the appellate remedy. The Court also noted that recognised exceptional grounds such as breach of fundamental rights, natural justice violations, excess of jurisdiction, or challenge to vires were not made out on the material before it, and it expressed no opinion on the merits.
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