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...
Assessment of trust - Rate of Tax - Maximum Marginal Rate (MMR) - The ld. AR of the assessee argued that the trust should be taxed based on the specific provision of section 164(2) of the Act, rather than section 164(1) as applied by the AO. The Tribunal agreed with the ld. AR's interpretation, citing similar precedents and provisions of the Income Tax Act. It directed the Assessing Officer to charge the assessee as per the provisions of Section 164(2) of the Act.
Assessment of trust - Rate of Tax - Maximum Marginal Rate (MMR) - The ld. AR of the assessee argued that the trust should be taxed based on the specific provision of section 164(2) of the Act, rather than section 164(1) as applied by the AO. The Tribunal agreed with the ld. AR's interpretation, citing similar precedents and provisions of the Income Tax Act. It directed the Assessing Officer to charge the assessee as per the provisions of Section 164(2) of the Act.
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