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...
Deemed dividend u/s 2(22)(e) - a person who is shareholder in the company is partner in the firm - it could not be legitimately held that amount retained by the firm was for the assessee’s benefit - no addition - HC
Deemed dividend u/s 2(22)(e) - a person who is shareholder in the company is partner in the firm - it could not be legitimately held that amount retained by the firm was for the assessee’s benefit - no addition - HC
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