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...
Scope of limited scrutiny - other disallowance not covered in notice - The CBDT directives are binding on the Assessing Officer and in case, Assessing Officer finds that the assessment has to be made on extensive basis due to the reason that there are incidences of tax evasion found he can extend the assessment by taking due permission from CIT/Pr.CIT - other disallowance not sustainable
Scope of limited scrutiny - other disallowance not covered in notice - The CBDT directives are binding on the Assessing Officer and in case, Assessing Officer finds that the assessment has to be made on extensive basis due to the reason that there are incidences of tax evasion found he can extend the assessment by taking due permission from CIT/Pr.CIT - other disallowance not sustainable
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