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...
Disallowance of Depreciation - lease transaction - No depreciation can be allowed to the lessor - it was a case of mere advancing of loan by the assessee to Indo Gulf Fertilizers - There was, in fact, no genuine leasing of boiler, neither operating nor finance - AT
Disallowance of Depreciation - lease transaction - No depreciation can be allowed to the lessor - it was a case of mere advancing of loan by the assessee to Indo Gulf Fertilizers - There was, in fact, no genuine leasing of boiler, neither operating nor finance - AT
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