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 140A(3) - assessee cannot escape from the liability to pay penalty as the intention of the legislature regarding payment of tax is to pay as you earn - relief already granted by CIT(A) is sufficient - AT
Penalty u/s 140A(3) - assessee cannot escape from the liability to pay penalty as the intention of the legislature regarding payment of tax is to pay as you earn - relief already granted by CIT(A) is sufficient - AT
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