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...
Assessment u/s 171 - partial partition or complete partition - immovable property of the HUF had been gifted to certain members - AO treated the same as partition of a Hindu undivided family - AO passed orders of substantive assessment against the individual members and orders of protective assessment against the appellant HUF - ITAT directed to re-examine the facts - HC
Assessment u/s 171 - partial partition or complete partition - immovable property of the HUF had been gifted to certain members - AO treated the same as partition of a Hindu undivided family - AO passed orders of substantive assessment against the individual members and orders of protective assessment against the appellant HUF - ITAT directed to re-examine the facts - HC
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