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...
Failure to file returns - For offences u/s 276CC the court has to presume the existence of mens rea and it is for the accused to prove the contrary and that too beyond reasonable doubt - The appellants have to prove the circumstances which prevented them from filing the returns - SC
Failure to file returns - For offences u/s 276CC the court has to presume the existence of mens rea and it is for the accused to prove the contrary and that too beyond reasonable doubt - The appellants have to prove the circumstances which prevented them from filing the returns - SC
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