Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC allowed provisional release of seized dry dates under Section 110A of Customs Act, 1962, applying Circular No. 35/2017 guidelines. Court held that permitting perishable goods to decay would prejudice petitioner without benefiting respondents, particularly if subsequent adjudication finds no fault with imports. Balanced approach adopted to protect both parties' interests proportionately. Court declined to address detention-cum-demurrage waiver presently but directed respondents to dispose any such application within three months if submitted by petitioner in accordance with law. Petition disposed of with provisional release granted for imported dry dates pending completion of investigation and adjudication proceedings.
HC allowed provisional release of seized dry dates under Section 110A of Customs Act, 1962, applying Circular No. 35/2017 guidelines. Court held that permitting perishable goods to decay would prejudice petitioner without benefiting respondents, particularly if subsequent adjudication finds no fault with imports. Balanced approach adopted to protect both parties' interests proportionately. Court declined to address detention-cum-demurrage waiver presently but directed respondents to dispose any such application within three months if submitted by petitioner in accordance with law. Petition disposed of with provisional release granted for imported dry dates pending completion of investigation and adjudication proceedings.
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