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 147 - deduction u/s 80IB(10) - validity of reasons - petitioner had produced full accounts inter-alia shown separately sum from sale of car parking also shown full details including built up area of the flats sold further Section 80-IB(10)(f) would apply in case of allotment to an individual - assessee to disclose truly and fully all material facts and reasons recorded are on the basis of the material already on record - notice set-aside
Reassessment u/s 147 - deduction u/s 80IB(10) - validity of reasons - petitioner had produced full accounts inter-alia shown separately sum from sale of car parking also shown full details including built up area of the flats sold further Section 80-IB(10)(f) would apply in case of allotment to an individual - assessee to disclose truly and fully all material facts and reasons recorded are on the basis of the material already on record - notice set-aside
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