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...
Liability of interest paid to the related parties u/s 40(b)(iv) - Interest paid to partner of the firm - as per clause-8 of the original partnership deed, the interest is allowable and it is not the case here that the partnership deed ceased to exist. Appeal filed by the Assessee stands allowed. - AT
Liability of interest paid to the related parties u/s 40(b)(iv) - Interest paid to partner of the firm - as per clause-8 of the original partnership deed, the interest is allowable and it is not the case here that the partnership deed ceased to exist. Appeal filed by the Assessee stands allowed. - AT
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