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 suppressed sale - addition using the material collected by the Excise Department including the statements of relevant witnesses recorded during the search - There is no independent material brought on record by the AO other than those which were already collected by the Excise department and which are yet to be verified - Additions were rightly deleted by the ITAT.
Addition of suppressed sale - addition using the material collected by the Excise Department including the statements of relevant witnesses recorded during the search - There is no independent material brought on record by the AO other than those which were already collected by the Excise department and which are yet to be verified - Additions were rightly deleted by the ITAT.
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