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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Writ petitions challenging search and seizure were held premature because the statutory investigative process had advanced to issuance of show-cause notices under the CGST Act; petitioners must first exhaust the statutory remedy and may attack any final Order-in-Original. The court applied judicial restraint, confining review of the recorded reasons to Wednesbury reasonableness and refusing to rehear administrative judgment on its merits. Requests for immediate release of goods were denied, with provisional release permitted only on production of valid bills, challans or receipts or by following the Section 67(6)/Rule 140(1) provisional-release procedure and furnishing a bond.
Writ petitions challenging search and seizure were held premature because the statutory investigative process had advanced to issuance of show-cause notices under the CGST Act; petitioners must first exhaust the statutory remedy and may attack any final Order-in-Original. The court applied judicial restraint, confining review of the recorded reasons to Wednesbury reasonableness and refusing to rehear administrative judgment on its merits. Requests for immediate release of goods were denied, with provisional release permitted only on production of valid bills, challans or receipts or by following the Section 67(6)/Rule 140(1) provisional-release procedure and furnishing a bond.
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