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...
Exemption u/s. 11 - filing of return of income belatedly - compliance of requirement of the Act will have to be at any time before the completion of assessment proceedings - the sections 11 & 12 nowhere prescribe filing of return by any due date for the assessment years under consideration so as to grant exemption u/s 11 - denial of exemption is not tenable
Exemption u/s. 11 - filing of return of income belatedly - compliance of requirement of the Act will have to be at any time before the completion of assessment proceedings - the sections 11 & 12 nowhere prescribe filing of return by any due date for the assessment years under consideration so as to grant exemption u/s 11 - denial of exemption is not tenable
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