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...
Assessments under Section 153A - whatever was recovered during the search having been destroyed in a fire was not available with the AO when he framed the assessments - assessment is not sustainable - HC
Assessments under Section 153A - whatever was recovered during the search having been destroyed in a fire was not available with the AO when he framed the assessments - assessment is not sustainable - HC
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