Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
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The HC held that the Customs Department's detention of the petitioner's gold bangles, worn as personal effects during a religious pilgrimage, was unlawful due to the absence of a Show Cause Notice (SCN) and denial of personal hearing, violating principles of natural justice and Section 124 of the Customs Act. The court rejected reliance on a pre-printed waiver of SCN and hearing, emphasizing mandatory compliance with procedural safeguards under Section 110. As the jewellery constituted exempt personal effects, their continued seizure was untenable. The court ordered immediate release of the detained gold bangles within two weeks, permitting collection by the petitioner or an authorized representative upon appropriate communication. The petition was disposed of accordingly.
The HC held that the Customs Department's detention of the petitioner's gold bangles, worn as personal effects during a religious pilgrimage, was unlawful due to the absence of a Show Cause Notice (SCN) and denial of personal hearing, violating principles of natural justice and Section 124 of the Customs Act. The court rejected reliance on a pre-printed waiver of SCN and hearing, emphasizing mandatory compliance with procedural safeguards under Section 110. As the jewellery constituted exempt personal effects, their continued seizure was untenable. The court ordered immediate release of the detained gold bangles within two weeks, permitting collection by the petitioner or an authorized representative upon appropriate communication. The petition was disposed of accordingly.
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