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 272A(2)(k) - non filing / delayed filing of e-TDS statement - e-TDS statements were submitted on 8.2.2013 and 9.2.2013 for the Assessment Year 2008-09 - it cannot also be urged that no penalty could have been imposed for non-filing of the e-TDS statements in time as it has not resulted in any loss to the revenue - Levy of penalty confirmed - HC
Penalty u/s 272A(2)(k) - non filing / delayed filing of e-TDS statement - e-TDS statements were submitted on 8.2.2013 and 9.2.2013 for the Assessment Year 2008-09 - it cannot also be urged that no penalty could have been imposed for non-filing of the e-TDS statements in time as it has not resulted in any loss to the revenue - Levy of penalty confirmed - HC
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