Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
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Liability to pay customs duty for goods imported under Special Advance Authorization was remitted for fresh consideration because the impugned order was non-speaking and did not address the petitioners contention that customs duty was not payable in view of Special Advance Authorization and a Customs Notification dated 01.04.2023; the respondent is directed to afford a personal hearing, decide on merits in accordance with law within four weeks, and, if the petitioner succeeds, consider waiver of detention and demurrage charges in accordance with law.
Liability to pay customs duty for goods imported under Special Advance Authorization was remitted for fresh consideration because the impugned order was non-speaking and did not address the petitioners contention that customs duty was not payable in view of Special Advance Authorization and a Customs Notification dated 01.04.2023; the respondent is directed to afford a personal hearing, decide on merits in accordance with law within four weeks, and, if the petitioner succeeds, consider waiver of detention and demurrage charges in accordance with law.
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