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...
Claim of deduction towards education cess in computing total income under normal provisions of the Act - The education cess is not “income tax,” so is an allowable deduction u/s. 37(1) of the Act. - AT
Claim of deduction towards education cess in computing total income under normal provisions of the Act - The education cess is not “income tax,” so is an allowable deduction u/s. 37(1) of the Act. - AT
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