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...
Levy of penalty u/s 271(1)(c) – Limitation period u/s 275(1)(a) -hile deciding the question of limitation as mentioned in the section, penalty order passed by the AO was within the time-limit envisaged by the Act - AT
Levy of penalty u/s 271(1)(c) – Limitation period u/s 275(1)(a) -hile deciding the question of limitation as mentioned in the section, penalty order passed by the AO was within the time-limit envisaged by the Act - AT
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