Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Release of detained gold articles was directed subject to compliance with the appellate order requiring payment of customs duty, redemption fine and penalty, because the principal relief sought had already been substantially granted and the revisional order had affirmed that relief in substance. Warehouse charges were waived for the period from the date of the appellate order until actual release, as the petitioner should not be burdened after redemption and release had been permitted. The writ petition was otherwise disposed of without further interference on merits.
Release of detained gold articles was directed subject to compliance with the appellate order requiring payment of customs duty, redemption fine and penalty, because the principal relief sought had already been substantially granted and the revisional order had affirmed that relief in substance. Warehouse charges were waived for the period from the date of the appellate order until actual release, as the petitioner should not be burdened after redemption and release had been permitted. The writ petition was otherwise disposed of without further interference on merits.
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