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...
Levy of Minimum Alternative Tax (MAT) u/s 115JB - the assessee is not eligible for exemption from payment of MAT as per the provisions of section 115JB(6) since, admittedly, it does not qualify as a business or services rendered by an entrepreneur or developer in a unit or SEZ as per definition of the said terms in the SEZ Act.
Levy of Minimum Alternative Tax (MAT) u/s 115JB - the assessee is not eligible for exemption from payment of MAT as per the provisions of section 115JB(6) since, admittedly, it does not qualify as a business or services rendered by an entrepreneur or developer in a unit or SEZ as per definition of the said terms in the SEZ Act.
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