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...
Power of CIT-A - Procedure in Appeal u/s 250 - Valuation of property - whether the assessee can take an additional ground at appellate stage even when the same has not been raised before the lower authorities? - Held Yes - AT
Power of CIT-A - Procedure in Appeal u/s 250 - Valuation of property - whether the assessee can take an additional ground at appellate stage even when the same has not been raised before the lower authorities? - Held Yes - AT
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