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...
ITAT held that where documents seized during a search pertain to a third party, the mandatory procedure is to proceed under Section 153C, not Section 147. The AO's reassessment notice was deemed invalid due to significant procedural irregularities, specifically: (1) deviation from original reassessment grounds, (2) making additions on unrelated grounds, and (3) improperly assuming jurisdiction. The tribunal emphasized that utilizing seized third-party documents requires strict adherence to statutory provisions, rendering the assessment order unsustainable and lacking legal sanctity.
ITAT held that where documents seized during a search pertain to a third party, the mandatory procedure is to proceed under Section 153C, not Section 147. The AO's reassessment notice was deemed invalid due to significant procedural irregularities, specifically: (1) deviation from original reassessment grounds, (2) making additions on unrelated grounds, and (3) improperly assuming jurisdiction. The tribunal emphasized that utilizing seized third-party documents requires strict adherence to statutory provisions, rendering the assessment order unsustainable and lacking legal sanctity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
