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...
Deduction under section 10B - merger of the firm - As long as the undertakings are eligible for deduction u/s 10B - the merger of the firm with the assessee does not alter the status of the undertakings - AT
Deduction under section 10B - merger of the firm - As long as the undertakings are eligible for deduction u/s 10B - the merger of the firm with the assessee does not alter the status of the undertakings - AT
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