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...
Deduction u/s 80IC - manufacturing of plastic packaging products such as PET and HDPE bottles, jars, caps and closures - products manufactured by the assessee come within Schedule 13 or not - There is no other specific reason or observation by the departmental authorities for denial of assessee’s claim of deduction under section 80IC - Commissioner (Appeals) has made a general observation that the assessee failed to furnish required details without specifying, what are the details required to be furnished by the assessee. - Thus disallowance of deduction claimed by the assessee under section 80IC of the Act is unsustainable - AT
Deduction u/s 80IC - manufacturing of plastic packaging products such as PET and HDPE bottles, jars, caps and closures - products manufactured by the assessee come within Schedule 13 or not - There is no other specific reason or observation by the departmental authorities for denial of assessee’s claim of deduction under section 80IC - Commissioner (Appeals) has made a general observation that the assessee failed to furnish required details without specifying, what are the details required to be furnished by the assessee. - Thus disallowance of deduction claimed by the assessee under section 80IC of the Act is unsustainable - AT
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