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 set aside the DRP directions and restored the file to the DRP for fresh consideration, holding that the DRP's order was ambiguous, factually confused and failed to address the core dispute on characterization of charter hire receipts (royalty v. presumptive income under s.44BB). The Tribunal observed the DRP erroneously discussed DTAA applicability and reopening under s.147 despite this being a normal assessment under s.143(3). ITAT directed the DRP to re-examine all issues raised by the assessee, afford the assessee a hearing, and issue clear, speaking directions to the AO to enable adjudication on merits.
ITAT set aside the DRP directions and restored the file to the DRP for fresh consideration, holding that the DRP's order was ambiguous, factually confused and failed to address the core dispute on characterization of charter hire receipts (royalty v. presumptive income under s.44BB). The Tribunal observed the DRP erroneously discussed DTAA applicability and reopening under s.147 despite this being a normal assessment under s.143(3). ITAT directed the DRP to re-examine all issues raised by the assessee, afford the assessee a hearing, and issue clear, speaking directions to the AO to enable adjudication on merits.
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