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 14A - disallowance u/r 8D was made of ₹ 2.19 Crores against total expenditure of ₹ 24.19 Lakhs - voluntarily disallowance by assessee of ₹ 7.79 Lakhs - for applicability of sub-rule (2) of Rule 8D, the requirements of sub-rule (1) would have to be satisfied i.e satisfaction of correctness of the claim of expenditure - Tribunal accepted such working out - no further disallowance
Disallowance u/s 14A - disallowance u/r 8D was made of ₹ 2.19 Crores against total expenditure of ₹ 24.19 Lakhs - voluntarily disallowance by assessee of ₹ 7.79 Lakhs - for applicability of sub-rule (2) of Rule 8D, the requirements of sub-rule (1) would have to be satisfied i.e satisfaction of correctness of the claim of expenditure - Tribunal accepted such working out - no further disallowance
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