Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Addition u/s 68 - Additions based on the information received from ITO having different Jurisdiction - The Information is just an information for setting the machinery into motion, it cannot be treated as a gospel truth. The issue has to be examined, therefore, AO is directed to look into all these aspects afresh and read judicate the issue after providing due opportunity of hearing to the assessee - AT
Addition u/s 68 - Additions based on the information received from ITO having different Jurisdiction - The Information is just an information for setting the machinery into motion, it cannot be treated as a gospel truth. The issue has to be examined, therefore, AO is directed to look into all these aspects afresh and read judicate the issue after providing due opportunity of hearing to the assessee - AT
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