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 of loss shown by the assessee in Film business - Having regard to the facts and circumstances in which the “investment” was made and “loss” claimed, the entire transaction was a sham transaction and was a calculated device to avoid tax liability. - SC
Disallowance of loss shown by the assessee in Film business - Having regard to the facts and circumstances in which the “investment” was made and “loss” claimed, the entire transaction was a sham transaction and was a calculated device to avoid tax liability. - SC
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