Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
The Appellate Tribunal held that flats purchased with consideration paid by the appellant, but registered in the names of others who did not pay for them, fell within the statutory definition of benami transaction. It further held that the amended definition under Section 2(9)(A) covered property still held in benamidars' names after the 2016 amendment, so the challenge based on pre-amendment origin failed. The objection that provisional attachment concerned non-existent property was also rejected because allotment letters were issued, consideration was paid, and registered agreements existed. Provisional attachment and its confirmation were upheld, and the appeal was dismissed.
The Appellate Tribunal held that flats purchased with consideration paid by the appellant, but registered in the names of others who did not pay for them, fell within the statutory definition of benami transaction. It further held that the amended definition under Section 2(9)(A) covered property still held in benamidars' names after the 2016 amendment, so the challenge based on pre-amendment origin failed. The objection that provisional attachment concerned non-existent property was also rejected because allotment letters were issued, consideration was paid, and registered agreements existed. Provisional attachment and its confirmation were upheld, and the appeal was dismissed.
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