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...
Statutory pre-deposit as a condition precedent to preferring an appeal must be complied with and non compliance renders an appeal liable to dismissal; where an efficacious statutory remedy exists, a writ petition challenging dismissal for failure to make the pre deposit is not maintainable and is liable to be dismissed. Payments made by one party cannot be set off or appropriated against another distinct party's statutory pre deposit obligation; separate liabilities remain. Failure to comply with pre deposit cannot be remedied by approaching the writ court absent changed circumstances, and the writ petition was dismissed for want of maintainability.
Statutory pre-deposit as a condition precedent to preferring an appeal must be complied with and non compliance renders an appeal liable to dismissal; where an efficacious statutory remedy exists, a writ petition challenging dismissal for failure to make the pre deposit is not maintainable and is liable to be dismissed. Payments made by one party cannot be set off or appropriated against another distinct party's statutory pre deposit obligation; separate liabilities remain. Failure to comply with pre deposit cannot be remedied by approaching the writ court absent changed circumstances, and the writ petition was dismissed for want of maintainability.
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