Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Preventive detention under COFEPOSA for alleged abetment of smuggling was challenged on the ground that the detention order did not disclose repeated smuggling involvement and that no Customs Act offence was made out. The Court found the detention order's recitals, supported by objections and supplied materials, specifically adverted to the detenue's role in organized smuggling, defeating the plea of non-involvement. It held that the detaining authority's subjective satisfaction is not justiciable absent procedural infirmity, and no such infirmity was shown; the order also noted custody status, bail rejection, and likelihood of continued smuggling despite passport retention. The plea regarding non-disposal of representation was held non-fatal. Petition dismissed. - HC
Preventive detention under COFEPOSA for alleged abetment of smuggling was challenged on the ground that the detention order did not disclose repeated smuggling involvement and that no Customs Act offence was made out. The Court found the detention order's recitals, supported by objections and supplied materials, specifically adverted to the detenue's role in organized smuggling, defeating the plea of non-involvement. It held that the detaining authority's subjective satisfaction is not justiciable absent procedural infirmity, and no such infirmity was shown; the order also noted custody status, bail rejection, and likelihood of continued smuggling despite passport retention. The plea regarding non-disposal of representation was held non-fatal. Petition dismissed. - HC
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