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 appointing Special Audit u/s 142(2A) - In the present case, the proceedings dated 09.12.2011 was treated as a show cause notice for all purposes both by the AO and by the Assessee/petitioner and the petitioner submitted his objections in detail on 15.12.2011 and thereafter, the approval from the CIT was obtained and the objections were disposed of on 16.12.2011. The further objections raised on 23.12.2011, were also disposed of by the AO - there is no reason to disbelieve the proceedings dated 09.12.2011, though it was not aptly worded - HC
Validity of appointing Special Audit u/s 142(2A) - In the present case, the proceedings dated 09.12.2011 was treated as a show cause notice for all purposes both by the AO and by the Assessee/petitioner and the petitioner submitted his objections in detail on 15.12.2011 and thereafter, the approval from the CIT was obtained and the objections were disposed of on 16.12.2011. The further objections raised on 23.12.2011, were also disposed of by the AO - there is no reason to disbelieve the proceedings dated 09.12.2011, though it was not aptly worded - HC
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