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...
Deduction u/s 10AA - AO estimated profit of SEZ unit at 3% as against 6.95% of the turnover - the onus is on AO to prove the presence of any arrangement between the parties which have resulted in extraordinary profits to the eligible unit and he could have, at least, brought variation in price of supply of commodity from different units on record to establish collusion/arrangement - onus remains undischarged - deduction allowable
Deduction u/s 10AA - AO estimated profit of SEZ unit at 3% as against 6.95% of the turnover - the onus is on AO to prove the presence of any arrangement between the parties which have resulted in extraordinary profits to the eligible unit and he could have, at least, brought variation in price of supply of commodity from different units on record to establish collusion/arrangement - onus remains undischarged - deduction allowable
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