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...
A court-directed deposit made pending appeal is governed by the terms of the interim order, not by the statutory refund provisions. Where the Supreme Court had directed refund, if the appeal succeeded, with applicable interest, the department was bound to honour that condition once the appeal was allowed. The deposited amount was not treated as duty, and the refund claim did not require resort to section 27. The Tribunal rejected the view that interest arose only after delay beyond three months under section 27A, and construed "applicable interest" to mean interest at the applicable rate. Interest was accordingly directed from the date of deposit until payment.
A court-directed deposit made pending appeal is governed by the terms of the interim order, not by the statutory refund provisions. Where the Supreme Court had directed refund, if the appeal succeeded, with applicable interest, the department was bound to honour that condition once the appeal was allowed. The deposited amount was not treated as duty, and the refund claim did not require resort to section 27. The Tribunal rejected the view that interest arose only after delay beyond three months under section 27A, and construed "applicable interest" to mean interest at the applicable rate. Interest was accordingly directed from the date of deposit until payment.
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