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...
Eligibility to deduction u/s 35D to the Bank - High Court should have frame substantial question of law before hearing appeal bipartite - issue remanded to High Court for consideration the substantial question of law that whether the respondent Bank is an industrial undertaking so as to entitle them to claim deduction u/s 35D.
Eligibility to deduction u/s 35D to the Bank - High Court should have frame substantial question of law before hearing appeal bipartite - issue remanded to High Court for consideration the substantial question of law that whether the respondent Bank is an industrial undertaking so as to entitle them to claim deduction u/s 35D.
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