Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC quashed the detention of Petitioner's gold ornaments after finding multiple procedural violations by Customs authorities. The department failed to issue a Show Cause Notice within the mandatory six-month period, did not grant the Petitioner a personal hearing, and neglected to serve the order-in-original despite previous court directives. The court determined these procedural failures constituted sufficient grounds to order unconditional release of the detained goods without requiring the Petitioner to repeatedly seek judicial intervention. The court directed that the gold ornaments be released to the Petitioner with warehouse charges waived. The petition was accordingly disposed of.
The HC quashed the detention of Petitioner's gold ornaments after finding multiple procedural violations by Customs authorities. The department failed to issue a Show Cause Notice within the mandatory six-month period, did not grant the Petitioner a personal hearing, and neglected to serve the order-in-original despite previous court directives. The court determined these procedural failures constituted sufficient grounds to order unconditional release of the detained goods without requiring the Petitioner to repeatedly seek judicial intervention. The court directed that the gold ornaments be released to the Petitioner with warehouse charges waived. The petition was accordingly disposed of.
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