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...
Ad-hoc disallowances of the expenses - the expenses claimed for the purpose of the business cannot be disallowed merely on the reasoning that these expenses were incurred in cash and were supported on the self-made vouchers. There are many occasions/situations where the supporting details are not available for the expenses incurred by the assessee. Thus, in such a situation only self-made vouchers can be prepared in support of the expenses incurred by the assessee. - AT
Ad-hoc disallowances of the expenses - the expenses claimed for the purpose of the business cannot be disallowed merely on the reasoning that these expenses were incurred in cash and were supported on the self-made vouchers. There are many occasions/situations where the supporting details are not available for the expenses incurred by the assessee. Thus, in such a situation only self-made vouchers can be prepared in support of the expenses incurred by the assessee. - AT
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