Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Page of 4826
Press 'Enter' after typing page number.
141 to 160 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Statutory return of seized goods under Section 110(2) of the Customs Act arises where no notice is issued within the prescribed period or a validly extended period; continued retention is then impermissible. Compliance with Section 124 was disputed because the Department relied on contemporaneous proceedings as an oral show cause notice, while the affected parties challenged the documents' execution, explanation and voluntariness. Determining whether an oral notice satisfied statutory requirements required examination of statements and contemporaneous material, making writ jurisdiction unsuitable for resolving the factual dispute. Unconditional release was declined, with adjudication directed after a reasonable hearing.
Statutory return of seized goods under Section 110(2) of the Customs Act arises where no notice is issued within the prescribed period or a validly extended period; continued retention is then impermissible. Compliance with Section 124 was disputed because the Department relied on contemporaneous proceedings as an oral show cause notice, while the affected parties challenged the documents' execution, explanation and voluntariness. Determining whether an oral notice satisfied statutory requirements required examination of statements and contemporaneous material, making writ jurisdiction unsuitable for resolving the factual dispute. Unconditional release was declined, with adjudication directed after a reasonable hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
