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...
Disallowance u/s 40A(3) - purchase of lands - burden of proof lies upon the Assessee to prove before the AO that the cash payments for which deduction is claimed are squarely fall within four corners of the exceptional circumstances enumerated in Section 6DD - not affording an opportunity to the Assessee is miscarriage of justice
Disallowance u/s 40A(3) - purchase of lands - burden of proof lies upon the Assessee to prove before the AO that the cash payments for which deduction is claimed are squarely fall within four corners of the exceptional circumstances enumerated in Section 6DD - not affording an opportunity to the Assessee is miscarriage of justice
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