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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Clause (f) of the 28 July 2017 circular does not create an automatic right to a third re-test of seized shawls. Where the first test and re-test are already on record and differ, the competent adjudicating authority may rely on either report by recording reasons, and may order a further re-test only if it cannot decide on the existing material; such discretion is not available in every case. A writ petition cannot compel a third test before adjudication has reached that stage, especially where the request is made belatedly and appears dilatory. The challenge to the show cause notice and refusal of re-testing was therefore rejected, with liberty to the authority to consider a third test during adjudication if warranted.
Clause (f) of the 28 July 2017 circular does not create an automatic right to a third re-test of seized shawls. Where the first test and re-test are already on record and differ, the competent adjudicating authority may rely on either report by recording reasons, and may order a further re-test only if it cannot decide on the existing material; such discretion is not available in every case. A writ petition cannot compel a third test before adjudication has reached that stage, especially where the request is made belatedly and appears dilatory. The challenge to the show cause notice and refusal of re-testing was therefore rejected, with liberty to the authority to consider a third test during adjudication if warranted.
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