Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
HC dismissed petition seeking release of imported goods without demurrage charges. Petitioner failed to follow up on moving goods to warehouse per their November 2021 communication and did not utilize court-granted liberty in September 2023. Despite CELEBI's application for securing demurrage payments, petitioner remained inactive. Petitioner also failed to participate in show cause notice proceedings. Court held that failure of Customs to issue timely show cause notice does not exempt petitioner from demurrage liability under Section 49 of Customs Act, 1962. Relief sought under Article 226 denied due to petitioner's inaction and non-compliance with regulatory requirements.
HC dismissed petition seeking release of imported goods without demurrage charges. Petitioner failed to follow up on moving goods to warehouse per their November 2021 communication and did not utilize court-granted liberty in September 2023. Despite CELEBI's application for securing demurrage payments, petitioner remained inactive. Petitioner also failed to participate in show cause notice proceedings. Court held that failure of Customs to issue timely show cause notice does not exempt petitioner from demurrage liability under Section 49 of Customs Act, 1962. Relief sought under Article 226 denied due to petitioner's inaction and non-compliance with regulatory requirements.
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