Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
A customs authority instituted a one-time administrative scheme to auction uncleared export cargo brought into a customs area for export up to 31.03.2025 that was neither exported nor returned to town and is not seized, held by investigation, or subject to court orders. Custodians must inventory eligible consignments, serve three auction notices, compile files, obtain required examinations/NOCs and, if unsafe, destroy at their expense with clearances. Goods must be valued by two government valuers, sold via e-auction under specified procedures, proceeds shared under customs law, payment taken before delivery, and disposal completed by 31.12.2025.
A customs authority instituted a one-time administrative scheme to auction uncleared export cargo brought into a customs area for export up to 31.03.2025 that was neither exported nor returned to town and is not seized, held by investigation, or subject to court orders. Custodians must inventory eligible consignments, serve three auction notices, compile files, obtain required examinations/NOCs and, if unsafe, destroy at their expense with clearances. Goods must be valued by two government valuers, sold via e-auction under specified procedures, proceeds shared under customs law, payment taken before delivery, and disposal completed by 31.12.2025.
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