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) – Legal expenses disallowed – where there is no finding that the particulars furnished by the assessee in its return are in-accurate or erroneous or false, there is no question of imposing penalty - AT
Penalty u/s 271(1)(c) – Legal expenses disallowed – where there is no finding that the particulars furnished by the assessee in its return are in-accurate or erroneous or false, there is no question of imposing penalty - AT
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