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...
Addition u/s 68 - Addition as income of brokerage/commission @ 2% of cash deposits as accommodation entry provider - onus to prove - The High Court concluded that the respondent had disclosed complete details of the bank accounts and transactions, and the income was correctly determined as brokerage/commission on the cash deposits. - The peak credit adopted by the ITAT to determine income of the assessee does not require interference. - The order of ITAT deleting the additions confirmed.
Addition u/s 68 - Addition as income of brokerage/commission @ 2% of cash deposits as accommodation entry provider - onus to prove - The High Court concluded that the respondent had disclosed complete details of the bank accounts and transactions, and the income was correctly determined as brokerage/commission on the cash deposits. - The peak credit adopted by the ITAT to determine income of the assessee does not require interference. - The order of ITAT deleting the additions confirmed.
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