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 on account of forward booking loss treated as speculation loss - there is a categorical finding by the CIT(A) that the transactions in question were integral to the business and that the loss on such transactions is admissible as deduction under section 37(1) - Claim allowed - AT
Disallowance on account of forward booking loss treated as speculation loss - there is a categorical finding by the CIT(A) that the transactions in question were integral to the business and that the loss on such transactions is admissible as deduction under section 37(1) - Claim allowed - AT
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