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...
Non setting off the losses from Export Oriented Unit (Section 10B unit) against the income earned in the Domestic Tariff Area Unit - Admittedly, in the instant case, the assessee has not filed any audit report in Form-56G which is a mandatory requirement for claiming deduction u/s 10B of the Act. Therefore, the deduction under Section 10B of the Act cannot be thirst upon the assessee. - The provisions of Section 70 of the Act have to be given effect to. - HC
Non setting off the losses from Export Oriented Unit (Section 10B unit) against the income earned in the Domestic Tariff Area Unit - Admittedly, in the instant case, the assessee has not filed any audit report in Form-56G which is a mandatory requirement for claiming deduction u/s 10B of the Act. Therefore, the deduction under Section 10B of the Act cannot be thirst upon the assessee. - The provisions of Section 70 of the Act have to be given effect to. - HC
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