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...
Valuation of goods - whether the amount of sales tax collected by the appellant from the customers and retained with them is includible in the assessable value or not - prima facie case is against the assessee - AT
Valuation of goods - whether the amount of sales tax collected by the appellant from the customers and retained with them is includible in the assessable value or not - prima facie case is against the assessee - AT
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