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 69B - applicability of Section 50C - difference between the market value assessed by the stamp authority and the purchase price as shown by the respondent assessee is not taxable as an unexplained investment u/s 69B in absence of material in the hand of purchaser - deeming fiction not applicable on purchaser
Addition u/s 69B - applicability of Section 50C - difference between the market value assessed by the stamp authority and the purchase price as shown by the respondent assessee is not taxable as an unexplained investment u/s 69B in absence of material in the hand of purchaser - deeming fiction not applicable on purchaser
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