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...
Disallowance u/s 80IC - allegation that assessee has inflated the receipts in Baddi unit - In the absence of establishing such relationship between two units assessing officer has no justification to tinker with the computation of 80IC claim on assumptions and presumptions. - AT
Disallowance u/s 80IC - allegation that assessee has inflated the receipts in Baddi unit - In the absence of establishing such relationship between two units assessing officer has no justification to tinker with the computation of 80IC claim on assumptions and presumptions. - AT
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