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...
Eligibility for deduction u/s.54B - non fulfillment of mandatory conditions laid down - capital gain on transfer of land used for agricultural purposes not to be charged in certain cases - exemption was rightly denied.
Eligibility for deduction u/s.54B - non fulfillment of mandatory conditions laid down - capital gain on transfer of land used for agricultural purposes not to be charged in certain cases - exemption was rightly denied.
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