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 of expenses for obtaining ISO certificates - revenue or capital expenditure - Neither the AO nor CIT(A) has established on record that by obtaining the certificate, the assessee created any asset of enduring nature - held as revenue in nature - AT
Disallowance of expenses for obtaining ISO certificates - revenue or capital expenditure - Neither the AO nor CIT(A) has established on record that by obtaining the certificate, the assessee created any asset of enduring nature - held as revenue in nature - AT
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