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 of net profit on the basis of comparative cases - Though there was no scrutiny proceeding u/s 143(3) of the Act in earlier years but the history of the assessee becomes very important once the profit has to be determined on estimated basis - AT
Addition of net profit on the basis of comparative cases - Though there was no scrutiny proceeding u/s 143(3) of the Act in earlier years but the history of the assessee becomes very important once the profit has to be determined on estimated basis - AT
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