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Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
HC finds gold kada constitutes personal effect under Baggage Rules, 2016, exempting Petitioner from detention. Based on photographic evidence and established precedents regarding Sikh religious jewelry, the Court determined the seized item was a personal effect. The detention of the gold kada is deemed contrary to law and consequently set aside. The Court waived the Show Cause Notice and personal hearing requirements, effectively granting relief to the Petitioner and invalidating the customs detention.
HC finds gold kada constitutes personal effect under Baggage Rules, 2016, exempting Petitioner from detention. Based on photographic evidence and established precedents regarding Sikh religious jewelry, the Court determined the seized item was a personal effect. The detention of the gold kada is deemed contrary to law and consequently set aside. The Court waived the Show Cause Notice and personal hearing requirements, effectively granting relief to the Petitioner and invalidating the customs detention.
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