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 towards interest u/s. 244A on income tax refund - in mercantile system of accounting same is to be taxed in the assessment year under consideration as the income was accrued and received by the assessee - cannot postpone on the reason that it would be withdrawn or reduced by the Department subsequently - If there is withdrawal or reduction, the remedy lies elsewhere and not at this stage
Addition towards interest u/s. 244A on income tax refund - in mercantile system of accounting same is to be taxed in the assessment year under consideration as the income was accrued and received by the assessee - cannot postpone on the reason that it would be withdrawn or reduced by the Department subsequently - If there is withdrawal or reduction, the remedy lies elsewhere and not at this stage
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