PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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HC held that seizure and continued retention of petitioner's 48 grams gold coins by Customs was unsustainable due to non-issuance of a statutory SCN under Section 124 read with Section 110(2) of the Customs Act. Rejecting the Department's contention of an "oral" SCN, HC followed binding precedent that, absent a proper notice within the prescribed period, seized goods must be returned. As no SCN was issued, no oral hearing afforded, and the goods remained with Customs, HC directed unconditional release of the seized gold coins to the petitioner, subject only to fulfilment of conditions stipulated by the Department.
HC held that seizure and continued retention of petitioner's 48 grams gold coins by Customs was unsustainable due to non-issuance of a statutory SCN under Section 124 read with Section 110(2) of the Customs Act. Rejecting the Department's contention of an "oral" SCN, HC followed binding precedent that, absent a proper notice within the prescribed period, seized goods must be returned. As no SCN was issued, no oral hearing afforded, and the goods remained with Customs, HC directed unconditional release of the seized gold coins to the petitioner, subject only to fulfilment of conditions stipulated by the Department.
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