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...
As there is no finding the assessee had either concealed the particulars of its income or furnished particulars of income or furnished particulars of income penalty u/s 271(1)(c) of the Act cannot be held as sustainable and we dismiss the same - AT
As there is no finding the assessee had either concealed the particulars of its income or furnished particulars of income or furnished particulars of income penalty u/s 271(1)(c) of the Act cannot be held as sustainable and we dismiss the same - AT
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