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 271E - violation of Section 269T - assessee was duly necessitated by force to make the payments in cash to its director for onward transmission to the buyers of agricultural lands - assessee had duly adduced reasonable cause in terms of section 273B - No penalty - AT
Penalty u/s 271E - violation of Section 269T - assessee was duly necessitated by force to make the payments in cash to its director for onward transmission to the buyers of agricultural lands - assessee had duly adduced reasonable cause in terms of section 273B - No penalty - AT
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