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...
Addition u/s 69B - assessee purchased the land directly from PISCO at the prevalent circle rate - the presumption of the AO could not lead to a conclusion of under investment by the assessee, liable for addition - The burden was on the department to prove understatement of sale consideration which was not discharged - no addition
Addition u/s 69B - assessee purchased the land directly from PISCO at the prevalent circle rate - the presumption of the AO could not lead to a conclusion of under investment by the assessee, liable for addition - The burden was on the department to prove understatement of sale consideration which was not discharged - no addition
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