Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
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Eligible customs arrear cases must be identified for transfer to the Revenue Recovery Unit only after the prescribed appeal period has expired and no appeal, stay, or other proceedings remain pending before any forum. The order requires forwarding such cases with updated TAR particulars, complete e-Office records, the Order-in-Original, any appellate orders, details of stay applications, and a certificate confirming non-pendency of stay under Section 142(1)(c). Complete proposals are to be processed expeditiously, while deficient files may be returned for rectification. An updated Excel statement of transferred cases must be maintained and reflected in future TAR reports to support timely recovery of Government dues.
Eligible customs arrear cases must be identified for transfer to the Revenue Recovery Unit only after the prescribed appeal period has expired and no appeal, stay, or other proceedings remain pending before any forum. The order requires forwarding such cases with updated TAR particulars, complete e-Office records, the Order-in-Original, any appellate orders, details of stay applications, and a certificate confirming non-pendency of stay under Section 142(1)(c). Complete proposals are to be processed expeditiously, while deficient files may be returned for rectification. An updated Excel statement of transferred cases must be maintained and reflected in future TAR reports to support timely recovery of Government dues.
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