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...
Adjustment u/s 143(1) disallowing revenue expenditure claim u/s 11(1) was made without providing reasonable opportunity to assessee, violating second Proviso of Section 143(1). Return filed beyond due date u/s 139(1). Same return accepted u/s 143(3) proceedings. Impugned appeal order unjustified as same authority cannot take divergent view on same return. Addition deleted as Assessing Officer violated second Proviso of Section 143(1) by not granting reasonable opportunity. Appeal allowed, impugned order set aside.
Adjustment u/s 143(1) disallowing revenue expenditure claim u/s 11(1) was made without providing reasonable opportunity to assessee, violating second Proviso of Section 143(1). Return filed beyond due date u/s 139(1). Same return accepted u/s 143(3) proceedings. Impugned appeal order unjustified as same authority cannot take divergent view on same return. Addition deleted as Assessing Officer violated second Proviso of Section 143(1) by not granting reasonable opportunity. Appeal allowed, impugned order set aside.
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