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 investment in agricultural lands - loose paper seized relied upon - The ITAT found that the firm had shown the sale of some lands and offered the gain as business profit, supporting the argument that the lands belong to the firm. - The ITAT upheld the CIT(A)'s decision, noting that the seized document did not specifically mention the assessee's or the firm's names and the transactions mentioned in the document pertained to a different assessment year.
Unexplained investment in agricultural lands - loose paper seized relied upon - The ITAT found that the firm had shown the sale of some lands and offered the gain as business profit, supporting the argument that the lands belong to the firm. - The ITAT upheld the CIT(A)'s decision, noting that the seized document did not specifically mention the assessee's or the firm's names and the transactions mentioned in the document pertained to a different assessment year.
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