Petitioners granted release of containers containing imported ...

High Court permits release of held containers; legal issues remain unresolved due to unique circumstances and extended delays.

January 9, 2025

Case Laws Customs HC

Petitioners granted release of containers containing imported consignments held by Respondents for various reasons. HC left legal issues open given unique facts and pending cases for several years. Handling charges to CONCOR left undecided. Petition disposed of.

View Source

← Previous Next →

Petitioners granted release of containers containing imported ...

High Court permits release of held containers; legal issues remain unresolved due to unique circumstances and extended delays.

January 9, 2025

Case Laws Customs HC

You may also like:

Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

Liability of legal representative (LR) of deceased - validity of assessment order passed u/s 147 against only one LR - The High Court held that the impugned assessment...

Institutional Mechanism for Forming Departmental View on Contentious Legal Issues - Order-Instruction

The HC ruled that a GST demand against a deceased individual without issuing a show cause notice to their legal representative is invalid. While Section 93 of the GST...

The key points of the legal judgment by ITAT Delhi are as follows: The case involved the taxability of interest income on FDRs purchased by Uttarakhand Forest...

The assessee raised an issue before the CIT(Appeals) which was not adjudicated. The assessee can raise this unadjudicated issue before the Tribunal by way of an...

The issue raised for the first time with reference to computation of income is not a legal issue, but a pure factual issue, which were never agitated before the A.O - AT

The Securities and Exchange Board of India (SEBI) issued a Master Circular consolidating and updating all relevant circulars/directions issued to Stock Brokers till...

Relaxation in adherence to prescribed timelines issued by SEBI due to Covid 19 - Circular

The HC quashed multiple Show Cause Notices (SCNs) and an order issued by tax authorities due to inordinate delay in concluding adjudication proceedings. Citing Vos...

Service tax recovery from foreign government agencies for statutory fees/licenses - Petitioner's declaration under SVLDRS rejected - HC held pre-deposit amount during...

The Karnataka High Court addressed the issue of a Sub-Registrar refusing registration of a sale certificate due to pending Income Tax dues against the borrowers. The...

The High Court held that the reopening notice issued u/s 148 against a non-existent entity, i.e., the amalgamating company that had ceased to exist due to an approved...

The court held that the show cause notice (SCN) issued u/s 74 of the Central Goods and Services Tax Act, 2017 to a deceased sole proprietor is non-est in law. A sole...

Initiation of CIRP - operational debt claimed by RCL was due and payable or not - While the initial operational debt was cleared, issues related to GST payments and...

Quick Updates: