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...
Validity of notice / proceedings u/s.158BD - AO of the searched person himself is not sure as to under which provision of the Act, action should be taken - notice in the instant case could have been issued only u/s.148 and not u/s.158BD - AT
Validity of notice / proceedings u/s.158BD - AO of the searched person himself is not sure as to under which provision of the Act, action should be taken - notice in the instant case could have been issued only u/s.148 and not u/s.158BD - AT
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