delhi high court
Case BriefsHigh Courts

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.

delhi high court
Case BriefsHigh Courts

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.

Delhi High Court
Case BriefsHigh Courts

Detaining Authority gravely erred in relying upon the illegible documents which is equivalent to non-placement of translated-RUDs in a language which the detenu understands, which consequently vitiates the ‘subjective satisfaction’ arrived at by the Detaining Authority.

Bombay High Court
Case BriefsHigh Courts

Nothing could prevent the legislature from specifically incorporating a provision in Section 110-A Customs Act, 1962 to also entitle, besides an owner, an importer, a beneficial owner or any person holding himself to be an importer to claim a right to seek provisional release of goods in terms of Section 110-A of Customs Act, 1962