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...
Deductions u/s. 80IB - allocation of Managerial Commission and salary and wages in the ratio of turnover - In the absence of any direct nexus brought on record by the revenue authorities for the impugned allocation of expenses is not correct - AT
Deductions u/s. 80IB - allocation of Managerial Commission and salary and wages in the ratio of turnover - In the absence of any direct nexus brought on record by the revenue authorities for the impugned allocation of expenses is not correct - AT
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