Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Section 110A permits provisional release of seized goods pending adjudication subject to the bond, security and conditions required by the adjudicating authority. Dry dates were seized on allegations that their Pakistani origin had been misdeclared as United Arab Emirates origin, making their import prohibited on national-security and public-policy grounds. As a show-cause notice had been issued and adjudication was underway, the strategic nature of the import prohibition supported refusal of provisional release. The refusal was sustained, and the appeal for release of the goods was dismissed.
Section 110A permits provisional release of seized goods pending adjudication subject to the bond, security and conditions required by the adjudicating authority. Dry dates were seized on allegations that their Pakistani origin had been misdeclared as United Arab Emirates origin, making their import prohibited on national-security and public-policy grounds. As a show-cause notice had been issued and adjudication was underway, the strategic nature of the import prohibition supported refusal of provisional release. The refusal was sustained, and the appeal for release of the goods was dismissed.
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