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...
Royalty u/s 9(1)(vi) - acquisition of a partial right in the intangible property or know-how without the transferor fully alienating as the ownership rights - lump-sum payments are covered under the term royalty - it is not a case of outright sale - HC
Royalty u/s 9(1)(vi) - acquisition of a partial right in the intangible property or know-how without the transferor fully alienating as the ownership rights - lump-sum payments are covered under the term royalty - it is not a case of outright sale - HC
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