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...
Entitlement to carry forward accumulated loses u/s 74 - Advance Ruling - admittedly the petitioner had not filed any return of income, claiming loses for the earlier Assessment Year under the Act and it was not an Assessee under the Act - AAR rightly answered the question in negative.
Entitlement to carry forward accumulated loses u/s 74 - Advance Ruling - admittedly the petitioner had not filed any return of income, claiming loses for the earlier Assessment Year under the Act and it was not an Assessee under the Act - AAR rightly answered the question in negative.
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