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...
When ROC fees incurred for enhancement of authorized share capital has already been held to be capital expenditure by Apex Court in the case of Punjab State Industrial Development Corporation Ltd. [1996 (12) TMI 6 - SUPREME Court], claiming such expense as revenue expenses amounts to furnishing inaccurate particulars of income - penalty confirmed
When ROC fees incurred for enhancement of authorized share capital has already been held to be capital expenditure by Apex Court in the case of Punjab State Industrial Development Corporation Ltd. [1996 (12) TMI 6 - SUPREME Court], claiming such expense as revenue expenses amounts to furnishing inaccurate particulars of income - penalty confirmed
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