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...
Deduction u/s.80GGA/35(1) denied - filing of an application u/s 154 for rectification of mistake to make alternate claim u/s 35(1)(i)/(ii) as an alternate claim - the issue cannot be rectified under the provisions of Section 154 as it is not a mistake apparent from record - AT
Deduction u/s.80GGA/35(1) denied - filing of an application u/s 154 for rectification of mistake to make alternate claim u/s 35(1)(i)/(ii) as an alternate claim - the issue cannot be rectified under the provisions of Section 154 as it is not a mistake apparent from record - AT
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