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...
Reopening of assessment u/s 147 - excess claim of deduction u/s 35D - formation of belief by the AO is within realm of subjective satisfaction - for the purpose of capital employed, share premium collected on issue of share capital is not part of capital employed. - AT
Reopening of assessment u/s 147 - excess claim of deduction u/s 35D - formation of belief by the AO is within realm of subjective satisfaction - for the purpose of capital employed, share premium collected on issue of share capital is not part of capital employed. - AT
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