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...
Eligibility of petitioner in seeking clearance of the goods - High Seas Sale agreement stands cancelled - The petitioner contested the jurisdiction of the authorities, sought to quash an impugned letter, and requested the release of containers and amendment of the Bill of Entry. Additionally, the petitioner challenged the validity of a CBIC notification and requested detention and demurrage waivers. The High court acknowledged the petitioner's entitlement to seek clearance due to the cancellation of a High Seas Sale agreement and permitted the submission of an application to the designated Customs Officer. Respondent No. 6 raised no objections, and the court directed a timely decision on the application, while keeping all contentions open.
Eligibility of petitioner in seeking clearance of the goods - High Seas Sale agreement stands cancelled - The petitioner contested the jurisdiction of the authorities, sought to quash an impugned letter, and requested the release of containers and amendment of the Bill of Entry. Additionally, the petitioner challenged the validity of a CBIC notification and requested detention and demurrage waivers. The High court acknowledged the petitioner's entitlement to seek clearance due to the cancellation of a High Seas Sale agreement and permitted the submission of an application to the designated Customs Officer. Respondent No. 6 raised no objections, and the court directed a timely decision on the application, while keeping all contentions open.
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