Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
Section 129(3) requires a detention penalty order to be passed within seven days of service of the notice issued after detention. Penalty orders concerning vehicles carrying scrap, made after that mandatory period, were barred by limitation and without jurisdiction. Pending proceedings concerning the supplier's registration did not suspend the statutory period because no competent court had stayed the detention proceedings. The availability of a statutory appeal did not preclude writ jurisdiction against jurisdictionally invalid orders. The time-barred orders were quashed, the detained vehicles were directed to be released without payment of alleged duty, and otherwise permissible proceedings against the supplier or recipient remained unaffected.
Section 129(3) requires a detention penalty order to be passed within seven days of service of the notice issued after detention. Penalty orders concerning vehicles carrying scrap, made after that mandatory period, were barred by limitation and without jurisdiction. Pending proceedings concerning the supplier's registration did not suspend the statutory period because no competent court had stayed the detention proceedings. The availability of a statutory appeal did not preclude writ jurisdiction against jurisdictionally invalid orders. The time-barred orders were quashed, the detained vehicles were directed to be released without payment of alleged duty, and otherwise permissible proceedings against the supplier or recipient remained unaffected.
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TaxTMI 
TaxTMI 
of 4913 
