International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Where liability was sought to be fastened on a power-of-attorney holder for dues attributed to a deceased proprietor, and service of notice as well as the basis of personal liability were disputed, the Court declined to examine the merits in writ jurisdiction. It held that the petitioner should first pursue the statutory remedy before the Certificate Officer under Section 9 of the Bengal Public Demand Recovery Act, 1913, and directed that the objection be decided on merits without rejection merely on delay. Limited interim protection was granted by staying any unexecuted warrant of arrest to enable recourse to that remedy.
Where liability was sought to be fastened on a power-of-attorney holder for dues attributed to a deceased proprietor, and service of notice as well as the basis of personal liability were disputed, the Court declined to examine the merits in writ jurisdiction. It held that the petitioner should first pursue the statutory remedy before the Certificate Officer under Section 9 of the Bengal Public Demand Recovery Act, 1913, and directed that the objection be decided on merits without rejection merely on delay. Limited interim protection was granted by staying any unexecuted warrant of arrest to enable recourse to that remedy.
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