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...
Scope of adjustments u/s. 143(1) - Applicability of presumptive provisions of tax u/s. 44ADA - The Tribunal observed that the appellant had not disclosed the income on a presumptive basis u/s. 44ADA but under u/s. 44AD. It was deemed that the Central Processing Centre (CPC) had exceeded its scope of power of adjustment prescribed u/s. 143(1) by invoking the provisions of section 44ADA. Consequently, the adjustment made by the CPC was set aside, and the appeal was allowed.
Scope of adjustments u/s. 143(1) - Applicability of presumptive provisions of tax u/s. 44ADA - The Tribunal observed that the appellant had not disclosed the income on a presumptive basis u/s. 44ADA but under u/s. 44AD. It was deemed that the Central Processing Centre (CPC) had exceeded its scope of power of adjustment prescribed u/s. 143(1) by invoking the provisions of section 44ADA. Consequently, the adjustment made by the CPC was set aside, and the appeal was allowed.
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