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...
Denial of claim for exemption u/s 11 - Merely came into existence of provision of Section 2(15) of the Act nowhere makes the object of the Assessee commercial in nature. Instances of business and profession are also not on record. - Exemption allowed.
Denial of claim for exemption u/s 11 - Merely came into existence of provision of Section 2(15) of the Act nowhere makes the object of the Assessee commercial in nature. Instances of business and profession are also not on record. - Exemption allowed.
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