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...
Revision u/s 263 by CIT - Faulty computation of ALP - As per CIT assessment is erroneous as reference to TPO was not made - The said clause 3.3 of the Instruction specifies three situations and we find that none of the situation is applicable in the case of the assessee. - it cannot be said that the assessment is erroneous as reference to TPO was not made. - AT
Revision u/s 263 by CIT - Faulty computation of ALP - As per CIT assessment is erroneous as reference to TPO was not made - The said clause 3.3 of the Instruction specifies three situations and we find that none of the situation is applicable in the case of the assessee. - it cannot be said that the assessment is erroneous as reference to TPO was not made. - AT
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