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...
Applicability of provisions of section 43B to interest payable on purchase duty - whether interest is a part and parcel of tax liability? - Held Yes, cannot be allowed on accrual basis - deduction to be allowed after actual payment only - HC
Applicability of provisions of section 43B to interest payable on purchase duty - whether interest is a part and parcel of tax liability? - Held Yes, cannot be allowed on accrual basis - deduction to be allowed after actual payment only - HC
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