Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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S.110 of Customs Act and S.67 of CGST Act are Pari Materia; No ‘Sufficient Cause’ for Continued Retention of Goods: Delhi HC
Excise, VAT & CustomGSTOther Legal Matters
The Delhi High Court has ruled that Section 110 of the Customs Act and Section 67 of the CGST Act are pari materia, and there is no sufficient cause for continued retention of goods. The court emphasized the need for procedural fairness and adherence to legal safeguards. This decision ensures that goods are not retained indefinitely without valid reasons. The ruling protects the rights of assessees.
