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...
Waiver of Interest u/s 234A and 234B - assessee failed to prove that there was a delay on the part of the Revenue in giving the seized material was the reason for the delay in filing the return - no waiver - HC
Waiver of Interest u/s 234A and 234B - assessee failed to prove that there was a delay on the part of the Revenue in giving the seized material was the reason for the delay in filing the return - no waiver - HC
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