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 expenses – there was no permanent closure of the business - even if the assessee was not able to restart the business there will be no use of any such loss carried forward – claim allowed - AT
Disallowance of expenses – there was no permanent closure of the business - even if the assessee was not able to restart the business there will be no use of any such loss carried forward – claim allowed - AT
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