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...
Addition of suppression of income from sale of wastage - assessee has considered the rate of wastage sale generated @ 0.73 per kg in the Books of accounts but has adopted rate 1.13 per kg. to buy peace by enhancing the rate by 0.40 per kg in the Return of income u/s 153A - the AO though made the specific observations but could not support with any logical and documentary evidence - addition without any cogent evidence and cannot be sustained
Addition of suppression of income from sale of wastage - assessee has considered the rate of wastage sale generated @ 0.73 per kg in the Books of accounts but has adopted rate 1.13 per kg. to buy peace by enhancing the rate by 0.40 per kg in the Return of income u/s 153A - the AO though made the specific observations but could not support with any logical and documentary evidence - addition without any cogent evidence and cannot be sustained
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