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 levied u/s 271(1)(c) - Since the difference in estimates was based on a difference of opinion and the revenue did not bring to notice any positive proof regarding concealment of income by the assessee, no hesitation in concluding that it is not a case fit for levy of penalty.... - AT
Penalty levied u/s 271(1)(c) - Since the difference in estimates was based on a difference of opinion and the revenue did not bring to notice any positive proof regarding concealment of income by the assessee, no hesitation in concluding that it is not a case fit for levy of penalty.... - AT
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