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...
Deemed income u/s 56(2)(x) - Defective Show cause notice - Addition of Unexplained investment u/s 69 - charged to tax u/s 115BBE - The High Court found that the show cause notice issued to the petitioner was defective as it did not specify whether the stamp duty value was proposed to be treated under Section 56(2)(x)(a) or Section 56(2)(x)(b) of the Act. This lack of specificity deprived the petitioner of a reasonable opportunity to respond effectively. Additionally, the assessment order failed to mention Section 56(2)(x) of the Act in its operative part, indicating a deviation from the grounds stated in the show cause notice. The court emphasized that the issuance of a show cause notice is not an empty formality and serves the purpose of providing a fair opportunity to the affected party.
Deemed income u/s 56(2)(x) - Defective Show cause notice - Addition of Unexplained investment u/s 69 - charged to tax u/s 115BBE - The High Court found that the show cause notice issued to the petitioner was defective as it did not specify whether the stamp duty value was proposed to be treated under Section 56(2)(x)(a) or Section 56(2)(x)(b) of the Act. This lack of specificity deprived the petitioner of a reasonable opportunity to respond effectively. Additionally, the assessment order failed to mention Section 56(2)(x) of the Act in its operative part, indicating a deviation from the grounds stated in the show cause notice. The court emphasized that the issuance of a show cause notice is not an empty formality and serves the purpose of providing a fair opportunity to the affected party.
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