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...
Deemed income - the assessee has not written back the liability and Assessing Officer failed to demonstrate that liability has ceased. Unless the liabilities are written off in the books of account, provisions of section 41(1) cannot be applied - AT
Deemed income - the assessee has not written back the liability and Assessing Officer failed to demonstrate that liability has ceased. Unless the liabilities are written off in the books of account, provisions of section 41(1) cannot be applied - AT
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