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...
Capital gain computation - The very purpose of the Legislature behind the provisions u/s 50C(2) is that a valuation officer is an expert of the subject for such valuation and is certainly in a better position than the AO to determine the valuation. Thus, non-compliance of the provisions by the AO cannot be held valid and justified - AT
Capital gain computation - The very purpose of the Legislature behind the provisions u/s 50C(2) is that a valuation officer is an expert of the subject for such valuation and is certainly in a better position than the AO to determine the valuation. Thus, non-compliance of the provisions by the AO cannot be held valid and justified - AT
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