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...
Revision u/s 263 upheld for a limited purpose that the claim of deduction u/s.10B was allowed by AO without proper investigation. - But simultaneously, CIT has exceeded the jurisdiction by unilaterally directing the AO to pass a fresh order by disallowing the claim u/s.10B - AT
Revision u/s 263 upheld for a limited purpose that the claim of deduction u/s.10B was allowed by AO without proper investigation. - But simultaneously, CIT has exceeded the jurisdiction by unilaterally directing the AO to pass a fresh order by disallowing the claim u/s.10B - AT
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