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...
Maintainability of appeal before CIT(A) u/s 249 (4)(b) - failure to pay advance tax - Once the assessee alleged that his income is not taxable during the provisions of the Act there cannot be any obligation upon the assessee to pay advance tax - appeal restored before CIT(A)
Maintainability of appeal before CIT(A) u/s 249 (4)(b) - failure to pay advance tax - Once the assessee alleged that his income is not taxable during the provisions of the Act there cannot be any obligation upon the assessee to pay advance tax - appeal restored before CIT(A)
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