Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The High Court considered a challenge to a notice u/s 226(3) for attachment of joint saving accounts. The petitioners, secondary account holders, argued they were farmers who jointly cultivated land with their uncle and sold crops. They claimed no notice u/s 226(3)(iii) was given before attaching the account. The Court found that since the primary account holder was a defaulter, no separate notice was required for the secondary account holders. The notice must be sent to the defaulter, not joint account holders. The petition was dismissed, suggesting the petitioners seek legal recourse if they disagree with the attachment.
The High Court considered a challenge to a notice u/s 226(3) for attachment of joint saving accounts. The petitioners, secondary account holders, argued they were farmers who jointly cultivated land with their uncle and sold crops. They claimed no notice u/s 226(3)(iii) was given before attaching the account. The Court found that since the primary account holder was a defaulter, no separate notice was required for the secondary account holders. The notice must be sent to the defaulter, not joint account holders. The petition was dismissed, suggesting the petitioners seek legal recourse if they disagree with the attachment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4789
Join Channel
TaxTMI 
