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...
HC rejected a challenge to the amended definition of "Sikkimese" under Explanation (v) to Section 10(26AAA) of Income Tax Act introduced by Finance Act, 2023. The Court determined that the definition applies exclusively for income tax purposes and does not impact rights and privileges of indigenous Sikkimese protected under Article 371F(k) of the Constitution. The Court relied on the April 4, 2023 Press Release clarifying the limited scope of the definition, finding no justifiable reason to entertain the writ petition challenging the amendment's constitutional validity.
HC rejected a challenge to the amended definition of "Sikkimese" under Explanation (v) to Section 10(26AAA) of Income Tax Act introduced by Finance Act, 2023. The Court determined that the definition applies exclusively for income tax purposes and does not impact rights and privileges of indigenous Sikkimese protected under Article 371F(k) of the Constitution. The Court relied on the April 4, 2023 Press Release clarifying the limited scope of the definition, finding no justifiable reason to entertain the writ petition challenging the amendment's constitutional validity.
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