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...
The Income-tax Rules, 1962 were amended by a 2025 notification to modify rule 21AIA: sub-rule (4) is omitted and the Explanation is replaced so that "specified fund" is defined by reference to sub-clause (i) of clause (c) of the Explanation to clause (4D) of section 10 of the Act. The amendment takes effect on publication in the Official Gazette and forms part of the Twenty-Fourth Amendment to the Income-tax Rules.
The Income-tax Rules, 1962 were amended by a 2025 notification to modify rule 21AIA: sub-rule (4) is omitted and the Explanation is replaced so that "specified fund" is defined by reference to sub-clause (i) of clause (c) of the Explanation to clause (4D) of section 10 of the Act. The amendment takes effect on publication in the Official Gazette and forms part of the Twenty-Fourth Amendment to the Income-tax Rules.
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