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...
Addition made on account of diversion of fund - disallowance of interest expenses - there cannot be any disallowance of interest expenses provided the own fund of the assessee exceeds the interest free advance. - AO directed to verify whether the own fund of the assessee exceeds the amount of interest free advances and adjudicate the issue afresh - AT
Addition made on account of diversion of fund - disallowance of interest expenses - there cannot be any disallowance of interest expenses provided the own fund of the assessee exceeds the interest free advance. - AO directed to verify whether the own fund of the assessee exceeds the amount of interest free advances and adjudicate the issue afresh - AT
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