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...
Amounts paid and collected under protest during the period of disputed tax liability were treated as part of compliance with the statutory pre-deposit requirement, because there was no express provision excluding such deposits from consideration. The High Court noted, prima facie, that the taxpayer had already paid TCS under protest from 1 April 2021, and that those sums related to the disputed liability period but had not been included in the quantification. Rejecting the contention that the payments amounted to an admission of liability for the later period, the Court modified the earlier interim condition and held that no further 10% deposit was required for the petition to proceed on merits.
Amounts paid and collected under protest during the period of disputed tax liability were treated as part of compliance with the statutory pre-deposit requirement, because there was no express provision excluding such deposits from consideration. The High Court noted, prima facie, that the taxpayer had already paid TCS under protest from 1 April 2021, and that those sums related to the disputed liability period but had not been included in the quantification. Rejecting the contention that the payments amounted to an admission of liability for the later period, the Court modified the earlier interim condition and held that no further 10% deposit was required for the petition to proceed on merits.
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