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...
The HC quashed the reassessment proceedings for AYs 2013-14 to 2017-18, holding that the findings from surveys conducted in 2007 and 2019 could not be blindly adopted to determine existence of a PE for those years. The HC reiterated that the position of a PE is fact-specific and requires examination of the prevailing facts for each tax period. The AO failed to demonstrate application of mind to the relevant facts and merely relied on earlier survey findings and court judgments. The HC emphasized that no principle akin to res judicata applies in tax matters and that consistency must be balanced against the facts of each assessment year.
The HC quashed the reassessment proceedings for AYs 2013-14 to 2017-18, holding that the findings from surveys conducted in 2007 and 2019 could not be blindly adopted to determine existence of a PE for those years. The HC reiterated that the position of a PE is fact-specific and requires examination of the prevailing facts for each tax period. The AO failed to demonstrate application of mind to the relevant facts and merely relied on earlier survey findings and court judgments. The HC emphasized that no principle akin to res judicata applies in tax matters and that consistency must be balanced against the facts of each assessment year.
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