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...
Revision u/s 263 - addition u/s 68 - in the present case the investor companies are not paper/shell companies and AO has invoked proper and sufficient enquiries by issuing notices u/s 133(6) which are duly complied with - the source of source of investment has been established by the assessee - Pr.CIT cannot invoke powers to substitute the view taken by the AO merely on the basis of the presumption
Revision u/s 263 - addition u/s 68 - in the present case the investor companies are not paper/shell companies and AO has invoked proper and sufficient enquiries by issuing notices u/s 133(6) which are duly complied with - the source of source of investment has been established by the assessee - Pr.CIT cannot invoke powers to substitute the view taken by the AO merely on the basis of the presumption
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