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...
Mandatory issuance of a show cause notice is required before any confiscation; failure to issue such notice violated principles of natural justice and led to quashing of the confiscation order with remittal for fresh consideration. Factual disputes concerning the validity and character of the seizure under the Customs law and whether detention arose from non-declaration or non-payment of duty were left for respondents to reconsider. The affected party may treat the order as a show cause notice, submit a reply within two weeks, receive three personal hearings, and respondents must pass a final speaking order within twelve weeks while goods remain undisturbed.
Mandatory issuance of a show cause notice is required before any confiscation; failure to issue such notice violated principles of natural justice and led to quashing of the confiscation order with remittal for fresh consideration. Factual disputes concerning the validity and character of the seizure under the Customs law and whether detention arose from non-declaration or non-payment of duty were left for respondents to reconsider. The affected party may treat the order as a show cause notice, submit a reply within two weeks, receive three personal hearings, and respondents must pass a final speaking order within twelve weeks while goods remain undisturbed.
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