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...
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Interim relief seeking return of re quantified proceeds was refused because an interlocutory order cannot grant final relief and releasing the funds would risk dissipation that could render the respondent's cross appeal infructuous; the reduced quantification did not map to identifiable discrete assets, creating prima facie irreparable prejudice, so the interim application was dismissed while preserving substantive rights in the main appeal. To avoid multiplicity and balance equities, all appeals arising from the adjudicatory order are to be consolidated and heard expeditiously with prescribed pleading timelines and case management steps.
Interim relief seeking return of re quantified proceeds was refused because an interlocutory order cannot grant final relief and releasing the funds would risk dissipation that could render the respondent's cross appeal infructuous; the reduced quantification did not map to identifiable discrete assets, creating prima facie irreparable prejudice, so the interim application was dismissed while preserving substantive rights in the main appeal. To avoid multiplicity and balance equities, all appeals arising from the adjudicatory order are to be consolidated and heard expeditiously with prescribed pleading timelines and case management steps.
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