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...
Sale proceeds of shares - there is no compulsion under any law that the shares should be held only in Demat account form only - since LTCG has been disclosed, the question of assessing 5% of the Gross sale receipts as unaccounted income of assessees does not arise - AT
Sale proceeds of shares - there is no compulsion under any law that the shares should be held only in Demat account form only - since LTCG has been disclosed, the question of assessing 5% of the Gross sale receipts as unaccounted income of assessees does not arise - AT
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