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 of capital employed in the business u/s 68 - addition on presumption - the assessee requires no capital of his own for running business and allows his customer a credit period less than the credit period he enjoys - there is no sum which is found credited in the books of accounts of the assessee - on this ground itself, the addition can be deleted
Addition of capital employed in the business u/s 68 - addition on presumption - the assessee requires no capital of his own for running business and allows his customer a credit period less than the credit period he enjoys - there is no sum which is found credited in the books of accounts of the assessee - on this ground itself, the addition can be deleted
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