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...
Disallowance on account of depreciation on intangible assets being value of license acquired from the Indian Railways for running the container trains on Indian Railways - commercial right acquired by the assessee by way of this license for an enduring benefit would amount to capital asset and eligible for depreciation u/s 32(1)(ii) - AT
Disallowance on account of depreciation on intangible assets being value of license acquired from the Indian Railways for running the container trains on Indian Railways - commercial right acquired by the assessee by way of this license for an enduring benefit would amount to capital asset and eligible for depreciation u/s 32(1)(ii) - AT
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