Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
A miscellaneous application filed after disposal was held maintainable only for correction of clerical or arithmetical errors, or in exceptional cases where an executory order becomes impossible because of later events; it could not be used to rewrite the final order, and was dismissed as a disguised review and abuse of process. The Court also held that the signed order uploaded after chamber corrections alone constituted the final operative order. Changes from the dictated draft, including disposal with liberty to pursue remedies and omission of a status quo direction, were treated as permissible refinement and correction rather than material alteration requiring rehearing.
A miscellaneous application filed after disposal was held maintainable only for correction of clerical or arithmetical errors, or in exceptional cases where an executory order becomes impossible because of later events; it could not be used to rewrite the final order, and was dismissed as a disguised review and abuse of process. The Court also held that the signed order uploaded after chamber corrections alone constituted the final operative order. Changes from the dictated draft, including disposal with liberty to pursue remedies and omission of a status quo direction, were treated as permissible refinement and correction rather than material alteration requiring rehearing.
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