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...
Addition towards difference between the value of the shares allotted and consideration paid - provision of s. 56(2)(vii)(c) shall not apply and the amount cannot be assessed as income in the hands of the assessee on the ground of inadequate consideration- AT
Addition towards difference between the value of the shares allotted and consideration paid - provision of s. 56(2)(vii)(c) shall not apply and the amount cannot be assessed as income in the hands of the assessee on the ground of inadequate consideration- AT
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