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...
Applicability of Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - The High court reiterated the findings of the ITAT regarding the scope of work outlined in the contract. It emphasized that the terms of the contract were not contested and clearly fell within the purview of services "in connection with" mining activities, as per Section 44BB.
Applicability of Section 44BB - Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils - The High court reiterated the findings of the ITAT regarding the scope of work outlined in the contract. It emphasized that the terms of the contract were not contested and clearly fell within the purview of services "in connection with" mining activities, as per Section 44BB.
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