Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC quashed detention orders for areca nut consignments previously cleared by customs and sold to domestic buyers. The court found procedural irregularities in detention, including improper testing in non-accredited laboratories and prolonged detention causing significant hardship. Detention, seizure memo, and summons were set aside, with the matter remanded to the Customs Commissioner for fresh consideration. The decision emphasized that goods already assessed, examined, and sold cannot be arbitrarily detained based on subsequent suspicions without substantive evidence of customs duty evasion.
HC quashed detention orders for areca nut consignments previously cleared by customs and sold to domestic buyers. The court found procedural irregularities in detention, including improper testing in non-accredited laboratories and prolonged detention causing significant hardship. Detention, seizure memo, and summons were set aside, with the matter remanded to the Customs Commissioner for fresh consideration. The decision emphasized that goods already assessed, examined, and sold cannot be arbitrarily detained based on subsequent suspicions without substantive evidence of customs duty evasion.
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