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...
Disallowance of 20% of misc. expenses - if there is any deficiency in the vouchers or the bills supporting the incurrence of expenditure, then at the most those can be regarded to be non-genuine and can be disallowed - AO has resorted to estimating the disallowance of the claim without resorting to the procedure u/s 145(3) r.w.s 144 - arbitrary and adhoc disallowance not sustainable
Disallowance of 20% of misc. expenses - if there is any deficiency in the vouchers or the bills supporting the incurrence of expenditure, then at the most those can be regarded to be non-genuine and can be disallowed - AO has resorted to estimating the disallowance of the claim without resorting to the procedure u/s 145(3) r.w.s 144 - arbitrary and adhoc disallowance not sustainable
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