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 271(1)(c) - by disallowing 80% of the claim, the Assessing Officer has allowed 20% of expenditure attributable to earn the business income. - levy of penalty is not warranted - AT
Penalty u/s 271(1)(c) - by disallowing 80% of the claim, the Assessing Officer has allowed 20% of expenditure attributable to earn the business income. - levy of penalty is not warranted - AT
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