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...
Estimation of income - Addition on statement during the course of survey - CIT(Appeals) had wrongly read the statement of the assessee and have further failed to appreciate the accounts were duly admitted and acknowledged by the assessee as correct. Hence, the right course would be for the Ld. CIT(Appeals) to freeze the profit and loss account of the assessee upto the date of statement - AT
Estimation of income - Addition on statement during the course of survey - CIT(Appeals) had wrongly read the statement of the assessee and have further failed to appreciate the accounts were duly admitted and acknowledged by the assessee as correct. Hence, the right course would be for the Ld. CIT(Appeals) to freeze the profit and loss account of the assessee upto the date of statement - AT
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