Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The provisional attachment of the petitioner's bank account had ceased to operate by efflux of the statutory period under Section 83(2), so the attachment could not continue beyond one year. The Court therefore declared the attachment lapsed by operation of law and held that the petitioner was entitled to operate the bank account, while leaving all other contentions open.
The provisional attachment of the petitioner's bank account had ceased to operate by efflux of the statutory period under Section 83(2), so the attachment could not continue beyond one year. The Court therefore declared the attachment lapsed by operation of law and held that the petitioner was entitled to operate the bank account, while leaving all other contentions open.
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