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 u/s 14A - no separate books of account are maintained for taxable income and exempt income - some expenditure on account of administrative expenses has to be disallowed on reasonable estimate basis - AT
Disallowance u/s 14A - no separate books of account are maintained for taxable income and exempt income - some expenditure on account of administrative expenses has to be disallowed on reasonable estimate basis - AT
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