CC vs G.M. Exports
Imposition of redemption fine: Conditions precedent-Redemption fine imposed on ground that goods were liable for confiscation without verifying as to existence of goods and their seizure illegal-In order to levy redemption fine, the conditions to be satisfied were that the goods should have been seized and that the goods should be liable for c [LexDoc Id : 428939]
Indian Oil Corpn. Ltd. vs UOI
Decline to grant benefit of administrative instructions: Notification restricting grant of rebate to flights to certain countries but administrative instructions issued by Union Government extending benefit even further-Government of India duty bound to maintain consistency in its own determination, Impugned order set aside, Proceedings remitted for fresh consideration-The revisional authority had declined to grant to the petitioner the benefit of the administrative instructions contained in the Manual issued by the [LexDoc Id : 424607]
Apollo Cranes (P) Ltd. and Anr. vs UOI and Ors.
Provisional release of goods pending adjudication: Jurisdiction of adjudicating authority-Improper to restrict or curtail power of adjudicating authority to demand security or to impose conditions, Conditions for release substituted and modified-The petitioners had questioned the legality of orders passed by the CC(Import) granting provisional release of goods seized under s.110 of the Customs [LexDoc Id : 413728]