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...
Principle of res-judicata - AO could have made a departure from past even in earlier years. - AO was well within his right to examine the facts of this year independently. - AT
Principle of res-judicata - AO could have made a departure from past even in earlier years. - AO was well within his right to examine the facts of this year independently. - AT
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