Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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...
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.
Note: It is a system-generated summary and is for quick reference only.