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...
Disallowance of exemption u/s 54F - assessee failed to deposit unutilized funds in a capital gains account scheme before filing the return of income u/s 139(1) - reopening of assessment - Right given to the assessee u/s 139(4) cannot be lost merely because proceedings were initiated u/s 147 - assessee has filed return u/s 139(1) within the time allowed u/s 139(4) - claim allowed.
Disallowance of exemption u/s 54F - assessee failed to deposit unutilized funds in a capital gains account scheme before filing the return of income u/s 139(1) - reopening of assessment - Right given to the assessee u/s 139(4) cannot be lost merely because proceedings were initiated u/s 147 - assessee has filed return u/s 139(1) within the time allowed u/s 139(4) - claim allowed.
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