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...
Addition u/s 41(1) - remission or cessation - rents collected from its customers - once the Assessee had enjoyed the collected amounts as its income without paying it to the Chennai Port Trust, they were under obligation to be taxed u/s 41(1)
Addition u/s 41(1) - remission or cessation - rents collected from its customers - once the Assessee had enjoyed the collected amounts as its income without paying it to the Chennai Port Trust, they were under obligation to be taxed u/s 41(1)
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