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...
Penalty - if the contention of the revenue is accepted then in case where the addition is made the assessee will invite the penalty u/s 271(1)(c) - This is not the intendment of legislature - AT
Penalty - if the contention of the revenue is accepted then in case where the addition is made the assessee will invite the penalty u/s 271(1)(c) - This is not the intendment of legislature - AT
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