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 68 - entry in the books of purchaser regarding cash payment - there is nothing on record which corroborates the fact that any such unaccounted money flowed to the assessee in cash - no further investigation /inquiry - opportunity to cross-examine the persons has never been provided and the assessee was directed to prove the negative i.e. that he did not receive any unaccounted money - no addition
Addition u/s 68 - entry in the books of purchaser regarding cash payment - there is nothing on record which corroborates the fact that any such unaccounted money flowed to the assessee in cash - no further investigation /inquiry - opportunity to cross-examine the persons has never been provided and the assessee was directed to prove the negative i.e. that he did not receive any unaccounted money - no addition
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