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...
Maintainability of petition - Revision by JCIT - Adjustment of tax paid by the main contractor towards the tax liability of the petitioner (sub-contractor) as per the TDS Certificate - Section 63-A(1) of the KVAT Act - the issue involved herein is a mixed question of fact and law - writ petition stands dismissed with liberty to avail the alternative and efficacious remedy of appeal available under the KVAT Act
Maintainability of petition - Revision by JCIT - Adjustment of tax paid by the main contractor towards the tax liability of the petitioner (sub-contractor) as per the TDS Certificate - Section 63-A(1) of the KVAT Act - the issue involved herein is a mixed question of fact and law - writ petition stands dismissed with liberty to avail the alternative and efficacious remedy of appeal available under the KVAT Act
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