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...
Validity of reopening u/s.147 - addition u/s.69A on account of gifts - reasons recorded were sufficient to clothe the Assessing Officer to acquire the jurisdiction, to reopen the assessment - in the case of the gift mere identity and payment through account payee cheque does not establishes the genuineness of the gift - AT
Validity of reopening u/s.147 - addition u/s.69A on account of gifts - reasons recorded were sufficient to clothe the Assessing Officer to acquire the jurisdiction, to reopen the assessment - in the case of the gift mere identity and payment through account payee cheque does not establishes the genuineness of the gift - AT
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