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 271B - assessee has obtained the tax audit report on 30th September 2008 and not before 30th September, 2008 - the expression ‘before the specified date’ in section 44AB of the Act means ‘on or before the specified date’. - there was no delay in audit of the accounts in terms of section 44AB of the Act - AT
Penalty u/s 271B - assessee has obtained the tax audit report on 30th September 2008 and not before 30th September, 2008 - the expression ‘before the specified date’ in section 44AB of the Act means ‘on or before the specified date’. - there was no delay in audit of the accounts in terms of section 44AB of the Act - AT
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