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...
Losses in speculation business - Tribunal have to decide whether principle business of the assessee is of granting of loans and advances or dealing in shares and assessee falls within the exception u/s 73 and whether loss from shares dealing was speculation loss or not - remanded to tribunal to decide principle business then allowablity of business loss
Losses in speculation business - Tribunal have to decide whether principle business of the assessee is of granting of loans and advances or dealing in shares and assessee falls within the exception u/s 73 and whether loss from shares dealing was speculation loss or not - remanded to tribunal to decide principle business then allowablity of business loss
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