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...
Intimation u/s 143(1) by changing the status of the assessee which consequently enhanced the tax liability of the assessee - from an AOP to a person taxable in terms of section 139(4A) - AO has no power to change the status u/s 143(1) intimation - AO directed accept the return of income of the assessee as it is and issue refund as claimed by the assessee - AT
Intimation u/s 143(1) by changing the status of the assessee which consequently enhanced the tax liability of the assessee - from an AOP to a person taxable in terms of section 139(4A) - AO has no power to change the status u/s 143(1) intimation - AO directed accept the return of income of the assessee as it is and issue refund as claimed by the assessee - AT
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