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...
Validity of assessment - period of limitation - Explanation 1 sub-clause (iv) of section 153 provides an extension from the above two years where the AO makes a reference to the Valuation Officer u/s 142A(1) and does not talk about the extension of time if the reference is made u/s 55A or u/s 50C
Validity of assessment - period of limitation - Explanation 1 sub-clause (iv) of section 153 provides an extension from the above two years where the AO makes a reference to the Valuation Officer u/s 142A(1) and does not talk about the extension of time if the reference is made u/s 55A or u/s 50C
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