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...
Rejection of books of accounts u/s 145(3) - assesee was dealing in gems and jewellery - It is difficult to maintain the stock register in this line of business of the assessee. The number of diamond pieces is also differs on size to size and accordingly valuation of diamond jewellery varies from item to item. - rejection is not valid - AT
Rejection of books of accounts u/s 145(3) - assesee was dealing in gems and jewellery - It is difficult to maintain the stock register in this line of business of the assessee. The number of diamond pieces is also differs on size to size and accordingly valuation of diamond jewellery varies from item to item. - rejection is not valid - AT
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