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...
Reassessment u/s 148 - EPF not paid within time as per section 2(24)(x) r.w.s 36(1)(va) - duly disclosed in TAR and allowed in assessment - no new fact is brought on record by the AO and nor there is any failure on part of the petitioner to disclose fully and truly all material facts necessary for assessment - as per First Proviso to section 147, AO cannot assume jurisdiction.
Reassessment u/s 148 - EPF not paid within time as per section 2(24)(x) r.w.s 36(1)(va) - duly disclosed in TAR and allowed in assessment - no new fact is brought on record by the AO and nor there is any failure on part of the petitioner to disclose fully and truly all material facts necessary for assessment - as per First Proviso to section 147, AO cannot assume jurisdiction.
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