Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
A later company petition was barred by res judicata where it sought substantially the same reliefs on the same cause of action as an earlier petition, including challenge to board resolutions, restoration of position in the company and control over bank operations. The Appellate Tribunal held that the earlier orders had attained finality because they were carried through the appellate process and left undisturbed, and withdrawal of the civil appeal before the Supreme Court did not permit reopening the concluded dispute. The fresh proceeding was therefore an abuse of process and the company appeal was dismissed.
A later company petition was barred by res judicata where it sought substantially the same reliefs on the same cause of action as an earlier petition, including challenge to board resolutions, restoration of position in the company and control over bank operations. The Appellate Tribunal held that the earlier orders had attained finality because they were carried through the appellate process and left undisturbed, and withdrawal of the civil appeal before the Supreme Court did not permit reopening the concluded dispute. The fresh proceeding was therefore an abuse of process and the company appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
