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...
Levy of interest u/s 234A - cash amount seized at the premises of assessee at the time of raid - If an assessee has deposited higher amount of tax than returned tax accepted by Revenue, the question of levy of interest u/s 234-A would not arise. - HC
Levy of interest u/s 234A - cash amount seized at the premises of assessee at the time of raid - If an assessee has deposited higher amount of tax than returned tax accepted by Revenue, the question of levy of interest u/s 234-A would not arise. - HC
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