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 40A(2)(b) - excessive salary to related person - no disallowance of expense can be made when the person to whom the payment is made is also assessed at higher rate and there is no evasion of tax - AT
Disallowance u/s 40A(2)(b) - excessive salary to related person - no disallowance of expense can be made when the person to whom the payment is made is also assessed at higher rate and there is no evasion of tax - AT
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