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Supreme Court noted that nothing is stated by the detaining authority as to why the conditions are not sufficient to prevent the detenu from engaging in further activities of smuggling; which was the specific ground on which the conditions were imposed while granting bail.
“Though, the power of judicial review keeps a check and balance on the functioning of the public authorities and is exercised for better and more efficient and informed exercise of their powers, such power has to be exercised very cautiously keeping in mind that such exercise of power of judicial review may not lead to judicial overreach, undermining the powers of the statutory authorities”
“The framework of the Customs Act clearly reflects the legislative intent to establish a distinct and unique procedure for the exercise of arrest powers by a customs officer”
by Harshdeep Khurana*, Rachit Jain** and Aishwarya Vardhan***
by Rachit Jain*, Shambhavi Mishra** and Ashwini Nag***
The Trial Court was directed to return the passport surrendered by the accused within 2 weeks of submission of application for the same.
by Sandhya Sarvode*, Shambhavi Mishra** and Ashwini Nag***
by Brijesh Kothary* and Chitrartha Gupta**
A quick legal roundup to cover important stories from all High Courts this week.
By Manish Jain†, Ambarish Pandey†† and Shruti Khanna†††
Cite as: 2024 SCC OnLine Blog Exp 15
“The benefit of duty drawback would take effect from the date of enforcement of the Exim Policy and in case of belated refund of duty drawback, interest rate fixed by the Central Government at the relevant point of time is applicable”.
Corporate Laws — Company Law — Winding up and Liquidation — Overriding preferential payments: Dues towards customs duty i.e. government dues falling
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 80
Unless the self-assessed return, as submitted had been questioned, re-opened or re-assessed and the assertion of the petitioner of the services rendered by it qualifying as an “export of service” questioned or negatived in accordance with the procedure prescribed under the Act, its claim for refund could not have been negated.
Latest addition to the landscape of jurisprudence around obscenity laws in India is Saurabh Bindal’s convincing read titled Obscenity: Prevention, Law and
“Provisions in the Customs Act, 1962 do not negate or override the statutory preference in terms of Section 529A of the Companies Act, 2013”.
Importation of gold is a prohibited item within the meaning of Section 2(33) of Customs Act, and that redemption in case of importation of gold that is brought into India illegally in the form of ‘smuggling' does not entitle the owner or importer for automatic release/redemption of such item.
Section 28 provides a window of five years from the relevant date within which proceedings under the said provision may be initiated. The proceedings so initiated are liable to be ended in accordance with the statutory timelines which stand out in sub-section (9).
Bombay High Court expressed that sealing of premises is a drastic action which leads to tinkering with the substantive right to hold, use or occupy immovable property.