Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deduct...
Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
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Section 110(5) of the Customs Act limits provisional attachment of a bank account to six months, with a single further extension of up to six months only where reasons are recorded and communicated before the original period expires. Pending adjudication or issuance of a show cause notice under Section 124 does not extend this statutory limit. Once the maximum twelve-month period expires, continued attachment lacks legal authority, and the bank account must be defrozen.
Section 110(5) of the Customs Act limits provisional attachment of a bank account to six months, with a single further extension of up to six months only where reasons are recorded and communicated before the original period expires. Pending adjudication or issuance of a show cause notice under Section 124 does not extend this statutory limit. Once the maximum twelve-month period expires, continued attachment lacks legal authority, and the bank account must be defrozen.
Note: It is a system-generated summary and is for quick reference only.
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