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 u/s 43B on account of service tax outstanding - section 43B does not contemplate liability to pay the service tax before actual receipt of the funds in the account of the assessee. - AT
Disallowance u/s 43B on account of service tax outstanding - section 43B does not contemplate liability to pay the service tax before actual receipt of the funds in the account of the assessee. - AT
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