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...
Loss on account of assignment of debt - Nature of sum advanced - Letting or leasing out of premises - as far as the assessee is concerned, the advance was made to acquire a capital asset - loss is of capital in nature - AT
Loss on account of assignment of debt - Nature of sum advanced - Letting or leasing out of premises - as far as the assessee is concerned, the advance was made to acquire a capital asset - loss is of capital in nature - AT
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