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...
TPA - Application of the proviso to Section 92C(2) - ALP determination - option available to an assessee in the fixation of the arms length price [ALP for brevity] under Chapter X - benefit of relief granted circular dated 23.8.2001 - provisions amended vide Finance Act, 2002 w.e.f. 1.4.2002 - the issue decided against the assessee.
TPA - Application of the proviso to Section 92C(2) - ALP determination - option available to an assessee in the fixation of the arms length price [ALP for brevity] under Chapter X - benefit of relief granted circular dated 23.8.2001 - provisions amended vide Finance Act, 2002 w.e.f. 1.4.2002 - the issue decided against the assessee.
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