Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC set aside the confiscation order of personal gold jewelry (kada and chains weighing 85 grams) seized from the petitioner by Customs officials. The Court determined that the items constituted "personal jewellery" under Baggage Rules, 2016, as they were bona fide for personal use at a wedding the petitioner was attending. The Court emphasized that tourists should not face harassment regarding personal jewelry and effects, noting that no show cause notice was issued to the petitioner after detention, violating principles of natural justice. Following Gopika Vennankot Govind precedent, the Court ordered release of the items subject to payment of storage charges and the condition that the jewelry be re-exported.
The HC set aside the confiscation order of personal gold jewelry (kada and chains weighing 85 grams) seized from the petitioner by Customs officials. The Court determined that the items constituted "personal jewellery" under Baggage Rules, 2016, as they were bona fide for personal use at a wedding the petitioner was attending. The Court emphasized that tourists should not face harassment regarding personal jewelry and effects, noting that no show cause notice was issued to the petitioner after detention, violating principles of natural justice. Following Gopika Vennankot Govind precedent, the Court ordered release of the items subject to payment of storage charges and the condition that the jewelry be re-exported.
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