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 for deduction u/s.54 or u/s 54F - , mentioning of the wrong section in the return of income while claiming deduction cannot be considered as prejudicial to the interest of the Revenue - order of CIT u/s 263 vacated - AT
Claim for deduction u/s.54 or u/s 54F - , mentioning of the wrong section in the return of income while claiming deduction cannot be considered as prejudicial to the interest of the Revenue - order of CIT u/s 263 vacated - AT
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