Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Absolute Confiscation of the seized gold and foreign currency - Prohibited item or not - Baggage Rules - The appellant claimed that he was misdirected at the airport and was not given a chance to declare his goods properly. He alleged mistreatment by the officers - The Tribunal found that absolute confiscation of the gold chains was not legally correct, as gold is not a prohibited item and can be imported under certain conditions. - Tribunal set aside the order of absolute confiscation and allowed the appellant to redeem the gold chains on payment of a redemption fine.
Absolute Confiscation of the seized gold and foreign currency - Prohibited item or not - Baggage Rules - The appellant claimed that he was misdirected at the airport and was not given a chance to declare his goods properly. He alleged mistreatment by the officers - The Tribunal found that absolute confiscation of the gold chains was not legally correct, as gold is not a prohibited item and can be imported under certain conditions. - Tribunal set aside the order of absolute confiscation and allowed the appellant to redeem the gold chains on payment of a redemption fine.
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