Avenue Impex vs CC, Addl. CC and ACC
Confiscation goods: Non-release of goods despite several representations-Goods having limited shelf life, Non-release of goods causing severe financial loss and serious hardship to petitioner, Direction to release goods by following conditions prescribed by tribunal-The petitioner had imported a consignment of oats from Argentina in bulk packs and they had the supplier’s name, brand and address in Spanish. However [LexDoc Id : 426054]
Nickunj Eximp Enterprises (P) Ltd. vs ACIT
Validity of: Order for special audit-No finding as to: Complexity of Accounts-A.Y. 2005-06 to 07-08.
The A.O. ordered special audit u/s 142(2A) by considering the material found in survey for the A.Y. 2008-09. However, ther [LexDoc Id : 422649]