Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC ruled that detention of personal jewelry (two gold kadas and two gold chains) from a traveler's baggage was impermissible. The court held that waiver of show cause notice (SCN) through a pre-printed standard proforma was invalid, as issuance of SCN is mandatory upon detention of goods. Since the statutory one-year period under Section 110 of the Customs Act had elapsed without a proper SCN, the detention became legally untenable. The court permitted the petitioner to recover the jewelry upon payment of redemption fine and penalty as per the original order, with storage charges waived. The goods were ordered to be released within four weeks of payment.
The HC ruled that detention of personal jewelry (two gold kadas and two gold chains) from a traveler's baggage was impermissible. The court held that waiver of show cause notice (SCN) through a pre-printed standard proforma was invalid, as issuance of SCN is mandatory upon detention of goods. Since the statutory one-year period under Section 110 of the Customs Act had elapsed without a proper SCN, the detention became legally untenable. The court permitted the petitioner to recover the jewelry upon payment of redemption fine and penalty as per the original order, with storage charges waived. The goods were ordered to be released within four weeks of payment.
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