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...
Reopening of assessment - details have already disclosed before the AO and while framing the assesment, the Assessing Officer has considered the same. It is only because of pressure of work he could not incorporate the details in an order u/s 143(3) - when the records speak like this it would not be permissible for AO to reopen the assessment - HC
Reopening of assessment - details have already disclosed before the AO and while framing the assesment, the Assessing Officer has considered the same. It is only because of pressure of work he could not incorporate the details in an order u/s 143(3) - when the records speak like this it would not be permissible for AO to reopen the assessment - HC
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