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...
Deduction u/s 10A - Software Technology Parks of India (STPI) Unit - splitting up or reconstruction of the existing business - applicability of CBDT Circular No. 1/2005 - it had granted certain benefits u/s. 10B of the Act and though the circular was in the context of section 10B, the ratio of the circular equally applies to Section 10A - AT
Deduction u/s 10A - Software Technology Parks of India (STPI) Unit - splitting up or reconstruction of the existing business - applicability of CBDT Circular No. 1/2005 - it had granted certain benefits u/s. 10B of the Act and though the circular was in the context of section 10B, the ratio of the circular equally applies to Section 10A - AT
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