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...
TP Adjustment - adhoc adjustment - duty of the TPO is restricted only to the determination of the ALP of an international transaction between two related parties by applying any of the methods prescribed u/s.92C r.w. rule 10B and there is no provision made in the statute empowering TPO for determining the ALP on an estimation basis /adhoc basis - adjustment deleted
TP Adjustment - adhoc adjustment - duty of the TPO is restricted only to the determination of the ALP of an international transaction between two related parties by applying any of the methods prescribed u/s.92C r.w. rule 10B and there is no provision made in the statute empowering TPO for determining the ALP on an estimation basis /adhoc basis - adjustment deleted
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