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...
Capital Gain computation - Invoking provision of section 50C - an amendment by insertion of proviso seeks to relieve the assessee from undue hardship - No hesitation to hold that the proviso to Section 50C(1) of the Act should be taken to be retrospective from the date when the proviso exists. - HC
Capital Gain computation - Invoking provision of section 50C - an amendment by insertion of proviso seeks to relieve the assessee from undue hardship - No hesitation to hold that the proviso to Section 50C(1) of the Act should be taken to be retrospective from the date when the proviso exists. - HC
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