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...
Deduction of Interest u/s 36(1) - Capital OR revenue - Assessee has also not claimed before us or before the Authorities below that the land in question was put to use in the Assessment Years in question - The words in the Proviso to Section 36(1) "whether capitalised or not" will override the provisions contained in Section 145A/accounting practice followed in the Books - not allowable
Deduction of Interest u/s 36(1) - Capital OR revenue - Assessee has also not claimed before us or before the Authorities below that the land in question was put to use in the Assessment Years in question - The words in the Proviso to Section 36(1) "whether capitalised or not" will override the provisions contained in Section 145A/accounting practice followed in the Books - not allowable
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