Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC held that failure to serve Show Cause Notice within six months under Section 124(a) read with Section 110 of Customs Act 1962 entitled the respondent to return of seized goods. While subsequent confiscation order was valid, it operated independently of the original seizure dispute. The court ruled that immediate possession must be restored to respondent despite confiscation order, maintaining status quo ante until enforcement. The interpretation of "given" in the statute requires actual service, not mere issuance of notice. Authorities were directed to return seized gold within four weeks, though confiscation rights remained preserved for separate enforcement.
HC held that failure to serve Show Cause Notice within six months under Section 124(a) read with Section 110 of Customs Act 1962 entitled the respondent to return of seized goods. While subsequent confiscation order was valid, it operated independently of the original seizure dispute. The court ruled that immediate possession must be restored to respondent despite confiscation order, maintaining status quo ante until enforcement. The interpretation of "given" in the statute requires actual service, not mere issuance of notice. Authorities were directed to return seized gold within four weeks, though confiscation rights remained preserved for separate enforcement.
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