Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Addition made u/s.68 - assessment u/s.153A - The initial burden is upon the Revenue under section 153A to prove that there is an incriminating material which shows that the claim made by the assessee in its original return was not correct. - AT
Addition made u/s.68 - assessment u/s.153A - The initial burden is upon the Revenue under section 153A to prove that there is an incriminating material which shows that the claim made by the assessee in its original return was not correct. - AT
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