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...
Transaction of gift of shares to a private limited company - the assessee is not carrying out any business or profession, therefore, the provisions of section 28(iv) are not applicable - AT
Transaction of gift of shares to a private limited company - the assessee is not carrying out any business or profession, therefore, the provisions of section 28(iv) are not applicable - AT
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