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...
CIT(E) rightly rejected registration u/s 12AB as applicant's objects per memorandum not for benefit of general public but specific section of society. Proviso to section 2(15) defining charitable purpose gets imbibed in determining registration u/s 12AB. ITAT dismissed assessee's appeal relying on Truck Operators Association case that association working for interests of its members not charitable activity.
CIT(E) rightly rejected registration u/s 12AB as applicant's objects per memorandum not for benefit of general public but specific section of society. Proviso to section 2(15) defining charitable purpose gets imbibed in determining registration u/s 12AB. ITAT dismissed assessee's appeal relying on Truck Operators Association case that association working for interests of its members not charitable activity.
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