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 u/s. 35(1)(ii) deduction claim - recipient concern was found as an accommodation entry provider - Disallowance based on statement recorded on oath during survey - if the AO was hell bent determined to disallow the claim of the assessee, then he should have granted an opportunity to cross examine the parties
Disallowance u/s. 35(1)(ii) deduction claim - recipient concern was found as an accommodation entry provider - Disallowance based on statement recorded on oath during survey - if the AO was hell bent determined to disallow the claim of the assessee, then he should have granted an opportunity to cross examine the parties
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