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...
Claim of deduction u/s 54F - one cheque returned by the builder due to technical reasons - The assessee cannot get the exemption towards unutilized amount as the said amount has not been invested by the assessee in the purchase/construction of new residential house property - nor the same has been deposited in capital gain account with bank - AT
Claim of deduction u/s 54F - one cheque returned by the builder due to technical reasons - The assessee cannot get the exemption towards unutilized amount as the said amount has not been invested by the assessee in the purchase/construction of new residential house property - nor the same has been deposited in capital gain account with bank - AT
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