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...
Immovable asset improvement cost disallowed due to lack of evidence. Assessee failed to prove expenditure incurred for improvement. Bills primarily in name of unrelated entity to which unsecured loan advanced and interest charged. Bills not proof of assessee's expenditure for flat's improvement. Partial cost allowed based on bills in assessee's name. Disallowance upheld as assessee did not file necessary documentary evidence. Appeal dismissed.
Immovable asset improvement cost disallowed due to lack of evidence. Assessee failed to prove expenditure incurred for improvement. Bills primarily in name of unrelated entity to which unsecured loan advanced and interest charged. Bills not proof of assessee's expenditure for flat's improvement. Partial cost allowed based on bills in assessee's name. Disallowance upheld as assessee did not file necessary documentary evidence. Appeal dismissed.
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