Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
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 4803
Join Channel
TaxTMI 
