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...
Accrual of income - advance billings - postponement of revenue on a hypothetical basis could not be considered a valid reason for change of method of accounting - The assessee had no right to postpone the revenue on uncertain grounds - Additions confirmed - AT
Accrual of income - advance billings - postponement of revenue on a hypothetical basis could not be considered a valid reason for change of method of accounting - The assessee had no right to postpone the revenue on uncertain grounds - Additions confirmed - AT
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