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...
Provisional release of imported in-shell walnuts was challenged on grounds that detention and conditional release were arbitrary and lacked tangible material. The court found no search or incriminating documents relating to the petitioner, noted prior statutory assessment and full payment of customs duty, and held that generalized allegations tied to others cannot justify seizure or coercive conditions such as bonds or guarantees. The court treated deprivation of property and equality concerns as engaging constitutional protection and exercised writ jurisdiction, concluding the detention was arbitrary and ordering relief consistent with provisional release while quashing unwarranted coercive conditions imposed without lawful basis.
Provisional release of imported in-shell walnuts was challenged on grounds that detention and conditional release were arbitrary and lacked tangible material. The court found no search or incriminating documents relating to the petitioner, noted prior statutory assessment and full payment of customs duty, and held that generalized allegations tied to others cannot justify seizure or coercive conditions such as bonds or guarantees. The court treated deprivation of property and equality concerns as engaging constitutional protection and exercised writ jurisdiction, concluding the detention was arbitrary and ordering relief consistent with provisional release while quashing unwarranted coercive conditions imposed without lawful basis.
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