Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Detention of a passenger's wristwatch by Customs was challenged on the ground that it constituted "personal effects" under the Baggage Rules, 2016 and was therefore not liable to detention. Relying on binding precedent holding that valuables such as jewellery cannot be wholly excluded from "personal effects," the court held that a watch worn by the passenger falls within the ambit of exempt personal effects. Consequently, the continued detention was held untenable and was set aside; Customs was directed to release the watch and warehousing charges were waived. - HC
Detention of a passenger's wristwatch by Customs was challenged on the ground that it constituted "personal effects" under the Baggage Rules, 2016 and was therefore not liable to detention. Relying on binding precedent holding that valuables such as jewellery cannot be wholly excluded from "personal effects," the court held that a watch worn by the passenger falls within the ambit of exempt personal effects. Consequently, the continued detention was held untenable and was set aside; Customs was directed to release the watch and warehousing charges were waived. - HC
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