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...
Revision u/s 263 - unexplained cash deposits - AO has taken a possible view that the deposits/credits in the bank account was on account of sale of banana and has applied the profit rate of 8.06% - when there is some inquiry and the ld.CIT does not agree with the extent of inquiry conducted by the AO as sufficient, he cannot invoke the jurisdiction u/s 263
Revision u/s 263 - unexplained cash deposits - AO has taken a possible view that the deposits/credits in the bank account was on account of sale of banana and has applied the profit rate of 8.06% - when there is some inquiry and the ld.CIT does not agree with the extent of inquiry conducted by the AO as sufficient, he cannot invoke the jurisdiction u/s 263
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