Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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.
Note: It is a system-generated summary and is for quick reference only.