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 imposed by AO u/s 271AA - in absence of specific query raised by the authorised officer during the course of recording of statement u/s 132(4) of the Act about the manner in which undisclosed income has been derived and AO was not justified in imposing penalty u/s 271AAA - AT
Penalty imposed by AO u/s 271AA - in absence of specific query raised by the authorised officer during the course of recording of statement u/s 132(4) of the Act about the manner in which undisclosed income has been derived and AO was not justified in imposing penalty u/s 271AAA - AT
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