Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Discretionary writ jurisdiction requires a prompt approach and full disclosure of material facts. Unexplained delay, omission of the contemporaneous Customs Act statement, and disputes over whether detained yellow metal jewellery constituted a personal effect, its value, and compliance with baggage requirements prevented unconditional release or quashing of detention. Appraisement and statutory proceedings must instead be completed by the competent authority in accordance with law, preferably within three months subject to the claimant's cooperation. The writ petition was dismissed without determining confiscation, duty, fine, penalty, or waiver of warehouse and handling charges, which remain within the statutory process.
Discretionary writ jurisdiction requires a prompt approach and full disclosure of material facts. Unexplained delay, omission of the contemporaneous Customs Act statement, and disputes over whether detained yellow metal jewellery constituted a personal effect, its value, and compliance with baggage requirements prevented unconditional release or quashing of detention. Appraisement and statutory proceedings must instead be completed by the competent authority in accordance with law, preferably within three months subject to the claimant's cooperation. The writ petition was dismissed without determining confiscation, duty, fine, penalty, or waiver of warehouse and handling charges, which remain within the statutory process.
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