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 of socio-economic expense u/s 37 - besides educating the drivers about such disease and the consequent health hazards, what the assessee company is also trying to do is protect the local inhabitants, who are staying in the vicinity of various road highways stretches developed and operated by it, from the floating population of drivers who are prone to such diseases and build a more conducive and healthy environment for smooth functioning of road stretches and has thus established a necessary nexus with its business activities. - Expenses allowed. - AT
Disallowance of socio-economic expense u/s 37 - besides educating the drivers about such disease and the consequent health hazards, what the assessee company is also trying to do is protect the local inhabitants, who are staying in the vicinity of various road highways stretches developed and operated by it, from the floating population of drivers who are prone to such diseases and build a more conducive and healthy environment for smooth functioning of road stretches and has thus established a necessary nexus with its business activities. - Expenses allowed. - AT
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