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 in assessment u/s 153C - Addition u/s 69 - addition on basis of loose papers on which name of the appellant was mentioned along with some other parties - The Assessee contested the addition, arguing that the documents lacked authenticity and were not maintained in the ordinary course of business. The Appellate Tribunal, after thorough review, upheld the Assessee's contention and dismissed the addition, citing lack of corroborative evidence and failure to conduct necessary enquiries. Thus, the Tribunal ruled in favor of the Assessee, allowing the appeal.
Addition in assessment u/s 153C - Addition u/s 69 - addition on basis of loose papers on which name of the appellant was mentioned along with some other parties - The Assessee contested the addition, arguing that the documents lacked authenticity and were not maintained in the ordinary course of business. The Appellate Tribunal, after thorough review, upheld the Assessee's contention and dismissed the addition, citing lack of corroborative evidence and failure to conduct necessary enquiries. Thus, the Tribunal ruled in favor of the Assessee, allowing the appeal.
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