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...
Unexplained expenditure u/s 69C - Addition emanated from noting in a diary found during search - Where the assessee had stated the notings in the diary as relating to his business and which stood disclosed by its partnership firm to the settlement commission, who in turn accepted the same also - CIT(A) rightly deleted the additions - AT
Unexplained expenditure u/s 69C - Addition emanated from noting in a diary found during search - Where the assessee had stated the notings in the diary as relating to his business and which stood disclosed by its partnership firm to the settlement commission, who in turn accepted the same also - CIT(A) rightly deleted the additions - AT
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