Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
Provisional release of seized imported multifunctional devices was directed on specified conditions, with the court treating the matter as one for interim release pending adjudication and following the same approach adopted in similar matters. Release was made subject to payment of the quantified enhanced duty, furnishing of a bank guarantee for the prescribed percentage of the goods' value, and maintenance of transaction details if the goods were provisionally sold. The order also preserved the adjudicating authority's power to decide the proceedings independently on their own merits after hearing the petitioner.
Provisional release of seized imported multifunctional devices was directed on specified conditions, with the court treating the matter as one for interim release pending adjudication and following the same approach adopted in similar matters. Release was made subject to payment of the quantified enhanced duty, furnishing of a bank guarantee for the prescribed percentage of the goods' value, and maintenance of transaction details if the goods were provisionally sold. The order also preserved the adjudicating authority's power to decide the proceedings independently on their own merits after hearing the petitioner.
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