Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Seeking release of seized gold - no show cause notice for seizure of the said gold chain - The High court observed that there is no provision in the Customs Act permitting the detention of goods instead of their seizure. It notes that the customs authorities cannot circumvent the statutory requirements by resorting to detention. - Citing previous judgments, the court affirms that failure to issue a show cause notice within the statutory period specified in Section 110(2) of the Act entitles the person from whom the goods were seized to their return.
Seeking release of seized gold - no show cause notice for seizure of the said gold chain - The High court observed that there is no provision in the Customs Act permitting the detention of goods instead of their seizure. It notes that the customs authorities cannot circumvent the statutory requirements by resorting to detention. - Citing previous judgments, the court affirms that failure to issue a show cause notice within the statutory period specified in Section 110(2) of the Act entitles the person from whom the goods were seized to their return.
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TaxTMI 
TaxTMI 
