Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
HC affirmed the Order-in-Original and directed enforcement of its terms. Petitioners, declared ineligible passengers under the applicable baggage rules, were ordered to pay the redemption fine and comply with all terms and conditions of the Order-in-Original. The Court directed release of the seized jewellery to the Petitioners upon appearance before the Customs Authority on 10 Nov 2025, with assistance from the Office of the Commissioner, Customs to facilitate requisite procedures. Petitioners stationed abroad may appear virtually through an authorized representative carrying a duly executed authorization. The Petition is disposed of, and the Order-in-Original shall be given full effect.
HC affirmed the Order-in-Original and directed enforcement of its terms. Petitioners, declared ineligible passengers under the applicable baggage rules, were ordered to pay the redemption fine and comply with all terms and conditions of the Order-in-Original. The Court directed release of the seized jewellery to the Petitioners upon appearance before the Customs Authority on 10 Nov 2025, with assistance from the Office of the Commissioner, Customs to facilitate requisite procedures. Petitioners stationed abroad may appear virtually through an authorized representative carrying a duly executed authorization. The Petition is disposed of, and the Order-in-Original shall be given full effect.
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