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...
Rectification u/s 154 - Unexplained cash - When the Assessing Officer has accepted the contention of assessee while framing the regular assessment, there is no mistake apparent on record as rightly held by both CIT(A) and the Tribunal and therefore we are of the opinion that no question of law much less any substantial question of law arises from the impugned order passed by the Tribunal. - HC
Rectification u/s 154 - Unexplained cash - When the Assessing Officer has accepted the contention of assessee while framing the regular assessment, there is no mistake apparent on record as rightly held by both CIT(A) and the Tribunal and therefore we are of the opinion that no question of law much less any substantial question of law arises from the impugned order passed by the Tribunal. - HC
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