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...
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Smuggling - Gold - baggage rules - The petitioners, a husband and wife, returned to India from the United States and were stopped by customs officials upon arrival. The officials found the wife wearing five gold bangles, which had not been declared. The petitioners claimed the bangles were a gift from their daughter. - The High court categorized the gold bangles as restricted items under customs laws, emphasizing that failure to declare such items amounts to their prohibition. - The court found that the petitioners' failure to declare the gold bangles constituted a violation of customs laws, as they exceeded the permissible limits for duty-free importation. - The court upheld the adjudicating authority's decision to confiscate the gold bangles and impose fines and duties, citing the provisions of the Customs Act and related regulations.
Smuggling - Gold - baggage rules - The petitioners, a husband and wife, returned to India from the United States and were stopped by customs officials upon arrival. The officials found the wife wearing five gold bangles, which had not been declared. The petitioners claimed the bangles were a gift from their daughter. - The High court categorized the gold bangles as restricted items under customs laws, emphasizing that failure to declare such items amounts to their prohibition. - The court found that the petitioners' failure to declare the gold bangles constituted a violation of customs laws, as they exceeded the permissible limits for duty-free importation. - The court upheld the adjudicating authority's decision to confiscate the gold bangles and impose fines and duties, citing the provisions of the Customs Act and related regulations.
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