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 u/s 271(1)(c) - losses on the sale of original units - assessee had valued the bonus units at nil value by taking one of the possible views and various courts has held that penalty under these circumstances is not leviable - AT
Penalty u/s 271(1)(c) - losses on the sale of original units - assessee had valued the bonus units at nil value by taking one of the possible views and various courts has held that penalty under these circumstances is not leviable - AT
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