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...
Sale of land – repayment of the mortgage debt - assessee cannot claim the redemption amount as deduction under the unambiguous provisions of section 48 to arrive at the capital gains - AT
Sale of land – repayment of the mortgage debt - assessee cannot claim the redemption amount as deduction under the unambiguous provisions of section 48 to arrive at the capital gains - AT
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