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...
Interest levied under section 234B - non-payment of advance tax by the payer - as the tax was ‘deductible’ u/s 195 of the act there is no failure on part of the assessee in payment of advance tax. - AT
Interest levied under section 234B - non-payment of advance tax by the payer - as the tax was ‘deductible’ u/s 195 of the act there is no failure on part of the assessee in payment of advance tax. - AT
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