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...
Valuation - reimbursement of expenditure - establishment of a subsidiary - The building belongs to the appellant and, therefore, the payment of rent, rates and taxes, labour charges, repair and maintenance, generator expenses and insurance premium are all liabilities of the appellant and not of the subsidiary. Thus, these payments are not in the nature of reimbursements.
Valuation - reimbursement of expenditure - establishment of a subsidiary - The building belongs to the appellant and, therefore, the payment of rent, rates and taxes, labour charges, repair and maintenance, generator expenses and insurance premium are all liabilities of the appellant and not of the subsidiary. Thus, these payments are not in the nature of reimbursements.
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