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...
Once the assessee claims that the actual market value of the land or building is less than stamp duty valuation adopted by the authorities u/s 50C, it is incumbent upon the AO to refer the valuation of land or building to the departmental valuation officer - AT
Once the assessee claims that the actual market value of the land or building is less than stamp duty valuation adopted by the authorities u/s 50C, it is incumbent upon the AO to refer the valuation of land or building to the departmental valuation officer - AT
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