Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Disposal of seized gold jewellery without intimation to the affected person and adjudicatory authorities is condemned as breach of natural justice, and administrative disposal without notice is unlawful; consequence: entitlement to compensation at prevailing market value for the seized 1110 grams. Unlawful reduction of refund by deducting customs duty or using a lower recovered amount is impermissible where re-export has been ordered; consequence: refund must reflect full market rate. Supervisory review of administrative disposal and refund orders is affirmed as a remedy to direct payment and further costs for non-compliance.
Disposal of seized gold jewellery without intimation to the affected person and adjudicatory authorities is condemned as breach of natural justice, and administrative disposal without notice is unlawful; consequence: entitlement to compensation at prevailing market value for the seized 1110 grams. Unlawful reduction of refund by deducting customs duty or using a lower recovered amount is impermissible where re-export has been ordered; consequence: refund must reflect full market rate. Supervisory review of administrative disposal and refund orders is affirmed as a remedy to direct payment and further costs for non-compliance.
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