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...
Tariff classification of imported plant-protection goods as insecticides under Chapter 38 failed because the laboratory reports only showed the presence of certain constituents and did not conclusively establish product functionality, market identity, or recognition as insecticides. Denial of cross-examination of the technical report authors was held to be a serious breach of natural justice, making reliance on those reports unsustainable. On the facts, the imports were made through proper bills of entry with declared description and supporting literature, indicating at most a classification dispute rather than deliberate misdeclaration or suppression. Confiscation, duty demand, redemption fine, interest, and penalties were therefore set aside.
Tariff classification of imported plant-protection goods as insecticides under Chapter 38 failed because the laboratory reports only showed the presence of certain constituents and did not conclusively establish product functionality, market identity, or recognition as insecticides. Denial of cross-examination of the technical report authors was held to be a serious breach of natural justice, making reliance on those reports unsustainable. On the facts, the imports were made through proper bills of entry with declared description and supporting literature, indicating at most a classification dispute rather than deliberate misdeclaration or suppression. Confiscation, duty demand, redemption fine, interest, and penalties were therefore set aside.
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