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 proposed in the draft assessment order as TP adjustment - Non following mandatory provisions of Sec. 144C while issuing draft assessment order - The ITAT found merit in the assessee's argument, holding that the assessment order was void as the AO failed to follow the mandatory procedure laid down under Section 144C of the Act. The ITAT referred to various judicial precedents, including decisions of the Hon’ble Karnataka High Court and other ITAT decisions, supporting this view.
Addition proposed in the draft assessment order as TP adjustment - Non following mandatory provisions of Sec. 144C while issuing draft assessment order - The ITAT found merit in the assessee's argument, holding that the assessment order was void as the AO failed to follow the mandatory procedure laid down under Section 144C of the Act. The ITAT referred to various judicial precedents, including decisions of the Hon’ble Karnataka High Court and other ITAT decisions, supporting this view.
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