Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC ruled in favor of a Russian tourist regarding customs detention of a gold chain. The court established three key principles: (1) bona fide personal jewelry falls under "personal effects" in Baggage Rules, requiring customs to distinguish between general jewelry and personal jewelry; (2) Baggage Rules have limited applicability to foreign tourists; and (3) the standard waiver form for show cause notice violates Section 124 of Customs Act and natural justice principles. The detention was deemed unlawful, and the court ordered release of the gold chain subject to applicable charges within four weeks. The ruling emphasizes that customs officials must evaluate tourist belongings case-by-case rather than applying mechanical detention procedures.
HC ruled in favor of a Russian tourist regarding customs detention of a gold chain. The court established three key principles: (1) bona fide personal jewelry falls under "personal effects" in Baggage Rules, requiring customs to distinguish between general jewelry and personal jewelry; (2) Baggage Rules have limited applicability to foreign tourists; and (3) the standard waiver form for show cause notice violates Section 124 of Customs Act and natural justice principles. The detention was deemed unlawful, and the court ordered release of the gold chain subject to applicable charges within four weeks. The ruling emphasizes that customs officials must evaluate tourist belongings case-by-case rather than applying mechanical detention procedures.
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