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...
Rectification u/s 154 - MAT applicability u/s 115JB on banking companies - We are inclined to allow the grounds of appeal raised by the assessee even though the calculation submitted by the assessee is not proper. - However, the provisions of section 115JB of the Act are not applicable to a scheduled bank. - AT
Rectification u/s 154 - MAT applicability u/s 115JB on banking companies - We are inclined to allow the grounds of appeal raised by the assessee even though the calculation submitted by the assessee is not proper. - However, the provisions of section 115JB of the Act are not applicable to a scheduled bank. - AT
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