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 u/s. 69C - assessee had purchased cutting machine but no freight has been accounted - ssessee explained that it had obtained the delivery of the said machine in its own tempo - revenue authorities have not brought any evidence on record to show that the assessee has actually incurred any expenditure and the entire addition has been made on presumption basis - AT
Disallowance u/s. 69C - assessee had purchased cutting machine but no freight has been accounted - ssessee explained that it had obtained the delivery of the said machine in its own tempo - revenue authorities have not brought any evidence on record to show that the assessee has actually incurred any expenditure and the entire addition has been made on presumption basis - AT
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