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...
TPA - adjustment to be made on account of difference in the arm's length price u/s 92CA - order passed by the Assessing Officer without passing a draft assessment order is bad in law - AT
TPA - adjustment to be made on account of difference in the arm's length price u/s 92CA - order passed by the Assessing Officer without passing a draft assessment order is bad in law - AT
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