Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The HC quashed the preventive detention order against the Petitioner for smuggling of gold in contravention of the Customs Act. The detaining authority passed the impugned order mechanically without applying mind, violating natural justice principles. The authority's observation that the Petitioner was likely to be released from judicial custody lacked material, as the Petitioner's bail applications were already dismissed twice by the Rajasthan HC. The authority failed to demonstrate any imminent possibility of the Petitioner's release to justify the detention order. There was substantial delay in considering the Petitioner's representation. Consequently, the HC set aside the detention order dated 12.04.2024 and confirmation order dated 18.06.2024.
The HC quashed the preventive detention order against the Petitioner for smuggling of gold in contravention of the Customs Act. The detaining authority passed the impugned order mechanically without applying mind, violating natural justice principles. The authority's observation that the Petitioner was likely to be released from judicial custody lacked material, as the Petitioner's bail applications were already dismissed twice by the Rajasthan HC. The authority failed to demonstrate any imminent possibility of the Petitioner's release to justify the detention order. There was substantial delay in considering the Petitioner's representation. Consequently, the HC set aside the detention order dated 12.04.2024 and confirmation order dated 18.06.2024.
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