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...
Exemption u/s 11 - assessee is entitled to raise additional ground not merely in terms of legal submissions but also an additional claim not made in the return of income inadvertently, cannot be faulted for more than one reason - AT
Exemption u/s 11 - assessee is entitled to raise additional ground not merely in terms of legal submissions but also an additional claim not made in the return of income inadvertently, cannot be faulted for more than one reason - AT
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