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...
Income from other sources - Addition u/s 40A(3) - cash payment exceeding prescribed threshold - mere omission of reference to section 58 by the AO would not render the addition so made by the Assessing Officer untenable in law
Income from other sources - Addition u/s 40A(3) - cash payment exceeding prescribed threshold - mere omission of reference to section 58 by the AO would not render the addition so made by the Assessing Officer untenable in law
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