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 271G - filing of document within two months before Transfer pricing officer (TPO) - Ambiguity or doubt in the mind of the Assessing Officer does not justify imposition of penalty, when the actus reas itself is not proved and established. - HC
Penalty u/s 271G - filing of document within two months before Transfer pricing officer (TPO) - Ambiguity or doubt in the mind of the Assessing Officer does not justify imposition of penalty, when the actus reas itself is not proved and established. - HC
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