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 54F - assessee purchased a residential plot and constructed a house in the name of his unmarried daughter who was dependent and before due date of filing of return of income under section 139(1) - exemption should be allowed only in the name of the assessee - Exemption was rightly denied - AT
Exemption u/s 54F - assessee purchased a residential plot and constructed a house in the name of his unmarried daughter who was dependent and before due date of filing of return of income under section 139(1) - exemption should be allowed only in the name of the assessee - Exemption was rightly denied - AT
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