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...
When the order passed by the TPO was a nullity in law and void ab initio, AO cannot entertain a belief that certain income chargeable to tax had escaped assessment u/s 147 - subsequent order passed by the AO u/s 143(3) r.w.s. 147 and 144C quashed - AT
When the order passed by the TPO was a nullity in law and void ab initio, AO cannot entertain a belief that certain income chargeable to tax had escaped assessment u/s 147 - subsequent order passed by the AO u/s 143(3) r.w.s. 147 and 144C quashed - AT
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