Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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Absolute Confiscation - redemption of goods denied on the ground of it being prohibited goods - Mosquito swatter/bat - since the policy was amended when the shipment was in process their mala fide intention cannot be proved without any additional evidence to invoke penal clause under section 112 of the Customs Act 1962 - Matter restored back for reconsideration - AT
Absolute Confiscation - redemption of goods denied on the ground of it being prohibited goods - Mosquito swatter/bat - since the policy was amended when the shipment was in process their mala fide intention cannot be proved without any additional evidence to invoke penal clause under section 112 of the Customs Act 1962 - Matter restored back for reconsideration - AT
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