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...
Gain on sale of land - business income or long term capital gain - Authorities below were not justified in making or confirming the addition in the hands of the assessee under the head `Capital gains’ as well as `Profits and gains from business or profession’
Gain on sale of land - business income or long term capital gain - Authorities below were not justified in making or confirming the addition in the hands of the assessee under the head `Capital gains’ as well as `Profits and gains from business or profession’
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