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...
Non-compete fees paid to retiring partner held allowable as revenue expenditure. Addition u/s 68 for unexplained credits upheld due to lack of creditworthiness and genuineness of loan transactions; argument of assessee being newly established rejected as it claimed operational expenses.
Non-compete fees paid to retiring partner held allowable as revenue expenditure. Addition u/s 68 for unexplained credits upheld due to lack of creditworthiness and genuineness of loan transactions; argument of assessee being newly established rejected as it claimed operational expenses.
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