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...
Slump sale - amount received by the assessee in lieu of transfer of the business leads - transfer of an individual asset, viz. its business leads - cannot be characterized as a consideration received by the assessee pursuant to a slump sale u/s 50B - AT
Slump sale - amount received by the assessee in lieu of transfer of the business leads - transfer of an individual asset, viz. its business leads - cannot be characterized as a consideration received by the assessee pursuant to a slump sale u/s 50B - AT
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