Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Violation of export procedure by mis-declaring diamond make under customs and SEZ rules was found; confiscation and penalty measures including penalty under the relevant provision were upheld as proportionate and lawful. The High Court found no jurisdictional error, no breach of principles of natural justice, and no statutory infirmity in the impugned order, and therefore dismissed the writ petition on merits. The petitioner has an alternative remedy of appeal under the customs appeal rules, but monetary inability to prosecute an appeal was held immaterial to statutory appellate rights.
Violation of export procedure by mis-declaring diamond make under customs and SEZ rules was found; confiscation and penalty measures including penalty under the relevant provision were upheld as proportionate and lawful. The High Court found no jurisdictional error, no breach of principles of natural justice, and no statutory infirmity in the impugned order, and therefore dismissed the writ petition on merits. The petitioner has an alternative remedy of appeal under the customs appeal rules, but monetary inability to prosecute an appeal was held immaterial to statutory appellate rights.
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