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 - advance amount of sale of room nights - A capital receipt does not become the revenue receipt just because some expenditure is incurred on the same, and it is claimed by the assessee. - HC
Revision u/s 263 - advance amount of sale of room nights - A capital receipt does not become the revenue receipt just because some expenditure is incurred on the same, and it is claimed by the assessee. - HC
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