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...
Characterization of income - Revenue receipt or capital receipt - subsidy on account of Octroi refund - the assessee is entitled to treat the Octroi refund as capital in nature and it is not chargeable to tax. - AT
Characterization of income - Revenue receipt or capital receipt - subsidy on account of Octroi refund - the assessee is entitled to treat the Octroi refund as capital in nature and it is not chargeable to tax. - AT
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