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...
Disallowance of Capital Expenditure written off - CIT-A had given a categorical finding that Capital expenditure incurred by the assessee was not doubted by the ld AO, said expenditure was incurred for the purpose of extension of project was not doubted by the ld AO and said extension project has been given up by the assessee and hence the asset generated thereon is not in use. These factual observations were not controverted by the revenue before us. - Order of CIT(A) confirmed - AT
Disallowance of Capital Expenditure written off - CIT-A had given a categorical finding that Capital expenditure incurred by the assessee was not doubted by the ld AO, said expenditure was incurred for the purpose of extension of project was not doubted by the ld AO and said extension project has been given up by the assessee and hence the asset generated thereon is not in use. These factual observations were not controverted by the revenue before us. - Order of CIT(A) confirmed - AT
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