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 - AO recorded his satisfaction about escapement of income for sale of investments - no addition made on this issue - addition made for issued of share capital to twenty two share subscribing companies - not permissible Unless in the order u/s 147 the AO makes addition on the ‘foundational’ issue for which the reason was recorded
Reopening of assessment u/s 147 - AO recorded his satisfaction about escapement of income for sale of investments - no addition made on this issue - addition made for issued of share capital to twenty two share subscribing companies - not permissible Unless in the order u/s 147 the AO makes addition on the ‘foundational’ issue for which the reason was recorded
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