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...
Reopening of assessment u/s 147 - deemed dividend u/s 2(22)(e) - necessary nexus has been established between the material in possession of the AO and the formation of a prima facie belief that the income has escaped assessment - no infirmity in assumption of jurisdiction u/s 147
Reopening of assessment u/s 147 - deemed dividend u/s 2(22)(e) - necessary nexus has been established between the material in possession of the AO and the formation of a prima facie belief that the income has escaped assessment - no infirmity in assumption of jurisdiction u/s 147
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