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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Lip seals, being predominantly made of vulcanised rubber, were held classifiable under heading 4016 rather than as motor vehicle parts under Chapter 87, because Section Note 2(a) to Section XVII excludes such rubber articles from Chapter 87. The extended limitation period was rejected because a dispute over tariff classification, without collusion, wilful misstatement or suppression with intent to evade duty, does not satisfy section 28(4); the related penalty under section 114A was also set aside. Valuation, and the classifications of the heater and CAM, were remanded to the Commissioner for fresh consideration after verification of freight certificates and the appellant's explanation of use.
Lip seals, being predominantly made of vulcanised rubber, were held classifiable under heading 4016 rather than as motor vehicle parts under Chapter 87, because Section Note 2(a) to Section XVII excludes such rubber articles from Chapter 87. The extended limitation period was rejected because a dispute over tariff classification, without collusion, wilful misstatement or suppression with intent to evade duty, does not satisfy section 28(4); the related penalty under section 114A was also set aside. Valuation, and the classifications of the heater and CAM, were remanded to the Commissioner for fresh consideration after verification of freight certificates and the appellant's explanation of use.
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