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 - difference in salary payment - Reasons recorded by the AO are based on incorrect facts in addition to the fact that the AO has scrutinised the details of salary expenditure during original assessment - respondent has adopted a pedantic robotic approach ignoring the objections in toto with only one object of rejecting the objections ignoring that salary register was of Navsari unit only - notice u/s 148 is quashed
Reassessment u/s 147 - difference in salary payment - Reasons recorded by the AO are based on incorrect facts in addition to the fact that the AO has scrutinised the details of salary expenditure during original assessment - respondent has adopted a pedantic robotic approach ignoring the objections in toto with only one object of rejecting the objections ignoring that salary register was of Navsari unit only - notice u/s 148 is quashed
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