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...
Whether development of immovable property is in the nature of trade - period of holding since 1965 - the transaction could not come within the ambit of adventure in the nature of trade - also the gain from sale of such property cannot be held as business income - HC
Whether development of immovable property is in the nature of trade - period of holding since 1965 - the transaction could not come within the ambit of adventure in the nature of trade - also the gain from sale of such property cannot be held as business income - HC
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