Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Detention of an accused to prevent smuggling of goods u/s 3(1) of the Customs Act requires strict construction and exercise of power with extreme care, as it infringes personal liberty without trial. If the statute permits detention to prevent specific acts like smuggling, transporting, concealing, or keeping smuggled goods, the detaining authority must specify which act(s) the detenu engaged in, prejudicing foreign exchange conservation or augmentation. Failure to provide such clarity to the detenu, who has the right to representation, vitiates the detention order for non-application of mind, rendering it unsustainable.
Detention of an accused to prevent smuggling of goods u/s 3(1) of the Customs Act requires strict construction and exercise of power with extreme care, as it infringes personal liberty without trial. If the statute permits detention to prevent specific acts like smuggling, transporting, concealing, or keeping smuggled goods, the detaining authority must specify which act(s) the detenu engaged in, prejudicing foreign exchange conservation or augmentation. Failure to provide such clarity to the detenu, who has the right to representation, vitiates the detention order for non-application of mind, rendering it unsustainable.
Note: It is a system-generated summary and is for quick reference only.
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