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...
Addition of excess share premium u/s 68 - AO was not entitled to sit on the arm chair of a businessman and regulate the manner of conducting business - AO was not justified in partially not accepting the share premium.
Addition of excess share premium u/s 68 - AO was not entitled to sit on the arm chair of a businessman and regulate the manner of conducting business - AO was not justified in partially not accepting the share premium.
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