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 power of AO in remand proceedings - in remand proceedings by the Tribunal to the AO, no new source of income can be introduced so as to enhance the assessment - the AO can enhance the income only qua old sources of income which was subject matter of the appeal before the Tribunal - addition deleted
Scope of power of AO in remand proceedings - in remand proceedings by the Tribunal to the AO, no new source of income can be introduced so as to enhance the assessment - the AO can enhance the income only qua old sources of income which was subject matter of the appeal before the Tribunal - addition deleted
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