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...
LTCG - exemption u/s 54EC - terminology of “Month” in the context of provisions of section 54EC - the term “Month” means calendar month (and not period of thirty days), which should be applied for the purpose of section 54EC of the Act. - AT
LTCG - exemption u/s 54EC - terminology of “Month” in the context of provisions of section 54EC - the term “Month” means calendar month (and not period of thirty days), which should be applied for the purpose of section 54EC of the Act. - AT
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