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...
Capital asset or not – there was no other transaction entered into by the assessee and the land was retained almost for the 5 years - sale of the land cannot be treated as an adventure in the nature of the trade - AT
Capital asset or not – there was no other transaction entered into by the assessee and the land was retained almost for the 5 years - sale of the land cannot be treated as an adventure in the nature of the trade - AT
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