Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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The HC quashed the confiscation order of a gold chain valued at Rs. 1,76,488/- from the petitioner, a UAE resident who was traveling to India for a wedding. The Court determined the petitioner was an "eligible passenger" under the Baggage Rules, 2016, and the gold chain constituted personal effects that should not have been seized. The Court noted that personal jewelry is not liable for confiscation under established precedents. Additionally, procedural violations occurred as no show cause notice was issued and no personal hearing was afforded to the petitioner. The HC ordered that no penalty, redemption fine, or warehousing charges be collected, and any amounts already paid be refunded.
The HC quashed the confiscation order of a gold chain valued at Rs. 1,76,488/- from the petitioner, a UAE resident who was traveling to India for a wedding. The Court determined the petitioner was an "eligible passenger" under the Baggage Rules, 2016, and the gold chain constituted personal effects that should not have been seized. The Court noted that personal jewelry is not liable for confiscation under established precedents. Additionally, procedural violations occurred as no show cause notice was issued and no personal hearing was afforded to the petitioner. The HC ordered that no penalty, redemption fine, or warehousing charges be collected, and any amounts already paid be refunded.
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