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    Treaty-rate dividend tax refund claim remitted pending larger Bench ruling; commercially expedient media research expenditure remained deductible.
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Provisional release of imported food consignments may be...

Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestablished.

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Customs September 26, 2026 Case Laws HC
Provisional release of imported food consignments may be justified where Customs retains goods without seizure, a seizure memorandum, or recorded reasons establishing liability to confiscation. Sampling of imported food must comply with food-safety legislation and regulations: an authorised food-safety officer must draw the sample in the presence of the Customs Officer and importer. A report based on Customs sampling alone is superseded by a compliant report from an accredited agency confirming conformity with applicable standards. Raw areca nut classification depends on moisture content; consignments with moisture below the stated raw-areca range are prima facie not so classifiable. Release may be secured by a personal bond for differential duty or penalty, while classification and assessment remain open to adjudication.

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Acts Income Tax