Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC dismissed the writ petition filed by the petitioner seeking to recall the permission granted to respondent No. 3 to auction the cargo under the bills of lading and direct handover of the entire sale proceeds unconditionally. The HC held that the petitioner, as the beneficial owner and importer, had the obligation to get the goods cleared by following the prescribed customs procedures within 30 days of their arrival at ICD Wardha. The actions of respondents 1-3 in auctioning the goods due to non-clearance by the petitioner were valid, and the petitioner was liable for rent/demurrage charges u/s 150(2) of the Customs Act. The plea of fraud invoked by the petitioner required leading evidence, which is not permitted under Article 226.
The HC dismissed the writ petition filed by the petitioner seeking to recall the permission granted to respondent No. 3 to auction the cargo under the bills of lading and direct handover of the entire sale proceeds unconditionally. The HC held that the petitioner, as the beneficial owner and importer, had the obligation to get the goods cleared by following the prescribed customs procedures within 30 days of their arrival at ICD Wardha. The actions of respondents 1-3 in auctioning the goods due to non-clearance by the petitioner were valid, and the petitioner was liable for rent/demurrage charges u/s 150(2) of the Customs Act. The plea of fraud invoked by the petitioner required leading evidence, which is not permitted under Article 226.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
