Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Page of 4794
Press 'Enter' after typing page number.
621 to 640 of 95875 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC ordered provisional release of the imported consignments...
Provisional release ordered for imported consignments declared as body massagers; selective detention over obscenity inconsistent without uniform CBIC policy
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
The HC ordered provisional release of the imported consignments declared as body massagers, finding that alleged misdeclaration as obscene sex toys cannot be selectively detained in the absence of a uniform CBIC policy and consistent administrative treatment; prior conflicting determinations preclude continued seizure. The court applied the community-standards approach to obscenity and noted that individual perceptions cannot dictate prohibition. The consignments shall be provisionally released to the petitioner upon execution of an appropriate bond and payment of applicable customs duty, to be effected within one week of compliance. Matter listed for reporting compliance on 9 December 2025.
The HC ordered provisional release of the imported consignments declared as body massagers, finding that alleged misdeclaration as obscene sex toys cannot be selectively detained in the absence of a uniform CBIC policy and consistent administrative treatment; prior conflicting determinations preclude continued seizure. The court applied the community-standards approach to obscenity and noted that individual perceptions cannot dictate prohibition. The consignments shall be provisionally released to the petitioner upon execution of an appropriate bond and payment of applicable customs duty, to be effected within one week of compliance. Matter listed for reporting compliance on 9 December 2025.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
