Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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The HC ruled that seizure of the petitioner's gold chain by Customs authorities was unjustified. The petitioner, a UAE resident traveling to India for a wedding, was entitled to benefits under the Baggage Rules, 2016 as an eligible non-resident passenger. Photographic evidence confirmed the chain was personal jewelry, which according to established precedent is not subject to confiscation. The court found procedural violations as no show cause notice was issued nor personal hearing afforded, violating principles of natural justice. The adjudication order was quashed, with directions that no penalty, redemption fine, or warehousing charges be collected from the petitioner, and any amounts already paid be refunded.
The HC ruled that seizure of the petitioner's gold chain by Customs authorities was unjustified. The petitioner, a UAE resident traveling to India for a wedding, was entitled to benefits under the Baggage Rules, 2016 as an eligible non-resident passenger. Photographic evidence confirmed the chain was personal jewelry, which according to established precedent is not subject to confiscation. The court found procedural violations as no show cause notice was issued nor personal hearing afforded, violating principles of natural justice. The adjudication order was quashed, with directions that no penalty, redemption fine, or warehousing charges be collected from the petitioner, and any amounts already paid be refunded.
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