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...
Revision u/s 263 - the eligibility of deduction u/s 54B in respect of land acquired prior to transfer of capital asset is clearly opposed to the plain provision of the Act - claim of deduction accepted by the AO is erroneous - Such error on the part of the AO has caused definite prejudice to the interest of the Revenue - revision justified
Revision u/s 263 - the eligibility of deduction u/s 54B in respect of land acquired prior to transfer of capital asset is clearly opposed to the plain provision of the Act - claim of deduction accepted by the AO is erroneous - Such error on the part of the AO has caused definite prejudice to the interest of the Revenue - revision justified
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