Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Seeking direction to respondents to cause release of the goods imported without payment of demurrage and container detention charges - Regulation 6(1) (I) of the Handling of Cargo in Customs Areas Regulations 2009 - This Court is of the considered opinion that in between disputes, more specifically, with the Service Provider and the importer or exporter has not been considered in any of the judgments produced by the petitioners. Therefore, this Court is of the opinion that the Detention certificate issued under the provisions of the Customs Act is reiteration of the legal position, which is binding on the Service Provider. - HC
Seeking direction to respondents to cause release of the goods imported without payment of demurrage and container detention charges - Regulation 6(1) (I) of the Handling of Cargo in Customs Areas Regulations 2009 - This Court is of the considered opinion that in between disputes, more specifically, with the Service Provider and the importer or exporter has not been considered in any of the judgments produced by the petitioners. Therefore, this Court is of the opinion that the Detention certificate issued under the provisions of the Customs Act is reiteration of the legal position, which is binding on the Service Provider. - HC
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