Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC granted relief to petitioners, directing customs authorities to release detained gold items as personal effects. The court determined that used jewelry worn by passengers falls within the exempted category of personal effects under applicable customs rules. Relying on precedential Supreme Court interpretations of the Customs Act and Baggage Rules, the court concluded that personal-use jewelry cannot be arbitrarily detained. The ruling affirms passengers' right to carry and import personal ornaments without customs interference, effectively mandating the immediate release of the petitioners' gold items.
HC granted relief to petitioners, directing customs authorities to release detained gold items as personal effects. The court determined that used jewelry worn by passengers falls within the exempted category of personal effects under applicable customs rules. Relying on precedential Supreme Court interpretations of the Customs Act and Baggage Rules, the court concluded that personal-use jewelry cannot be arbitrarily detained. The ruling affirms passengers' right to carry and import personal ornaments without customs interference, effectively mandating the immediate release of the petitioners' gold items.
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