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...
Withholding of refund claim in exercise of powers u/s 241A - Scope and validity of reasons recorded by the AO - the exercise of the powers would not be justified in facts of the case. - Revenue directed to release the refund amount.
Withholding of refund claim in exercise of powers u/s 241A - Scope and validity of reasons recorded by the AO - the exercise of the powers would not be justified in facts of the case. - Revenue directed to release the refund amount.
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