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...
Addition on account of the receipts on dissolution of trusts - receipt in the capacity of beneficiaries - the addition cannot be upheld on the applicability of section 56(2)(vi) as the money received by the assessee is not "without consideration" - AT
Addition on account of the receipts on dissolution of trusts - receipt in the capacity of beneficiaries - the addition cannot be upheld on the applicability of section 56(2)(vi) as the money received by the assessee is not "without consideration" - AT
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