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...
Exemption u/s 11 - CIT-A observed that proceeds of kuri business in the case of the assessee substantially benefited the members or subscribers and the predominant object was to generate profit in the hands of subscribers - The activity carried on by the assessee-Trust in the form of kuri business is hit by the proviso to section 2(15) - exemption cannot be allowed - AT
Exemption u/s 11 - CIT-A observed that proceeds of kuri business in the case of the assessee substantially benefited the members or subscribers and the predominant object was to generate profit in the hands of subscribers - The activity carried on by the assessee-Trust in the form of kuri business is hit by the proviso to section 2(15) - exemption cannot be allowed - AT
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