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...
Claim of expenditure on advertisement u/s 37 - Just because, assessee has claimed the amount as deferred revenue expenditure in the Profit & Loss Account, the nature of expenditure does not change - Entire amount allowed as revenue expenditure - AT
Claim of expenditure on advertisement u/s 37 - Just because, assessee has claimed the amount as deferred revenue expenditure in the Profit & Loss Account, the nature of expenditure does not change - Entire amount allowed as revenue expenditure - AT
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