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 u/s 153A - Validity examined. Assessments cannot be framed without incriminating material found during search u/s 132. Completed assessments u/s 143(3) cannot be reopened u/s 153A without relevant seized material. Assessing Officer directed to examine relevance of seized material for assessment years 2011-12 and 2012-13. Jurisdiction u/s 132(1) upheld considering retrospective amendment. Assessee entitled to revise position, additions cannot be solely based on statement u/s 132(4) without corroborative evidence. Additional evidence admitted, Assessing Officer to re-examine in light of new evidence. Approval u/s 153D not found mechanical. Notice u/s 153A for assessment years 2011-12 and 2012-13 may be barred by limitation, matter restored to Assessing Officer to decide after examining handover date of seized documents.
Assessment u/s 153A - Validity examined. Assessments cannot be framed without incriminating material found during search u/s 132. Completed assessments u/s 143(3) cannot be reopened u/s 153A without relevant seized material. Assessing Officer directed to examine relevance of seized material for assessment years 2011-12 and 2012-13. Jurisdiction u/s 132(1) upheld considering retrospective amendment. Assessee entitled to revise position, additions cannot be solely based on statement u/s 132(4) without corroborative evidence. Additional evidence admitted, Assessing Officer to re-examine in light of new evidence. Approval u/s 153D not found mechanical. Notice u/s 153A for assessment years 2011-12 and 2012-13 may be barred by limitation, matter restored to Assessing Officer to decide after examining handover date of seized documents.
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