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 - the reasons as they stand should be sufficient to show that on the reasons recorded the AO could have formed the belief that income chargeable to tax has escaped assessment. Once that requirement is fulfilled same can clarify and explain in the affidavit-in-reply and the appraisal report reveals that there was sufficient material for the AO to form the belief - No infirmity in notice u/s 148
Reassessment u/s 147 - the reasons as they stand should be sufficient to show that on the reasons recorded the AO could have formed the belief that income chargeable to tax has escaped assessment. Once that requirement is fulfilled same can clarify and explain in the affidavit-in-reply and the appraisal report reveals that there was sufficient material for the AO to form the belief - No infirmity in notice u/s 148
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