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 271FA - delay of 561 days in furnishing AIR u/s 285BA - No mala fides can be attributed to the assessee so as to invoke the penalty proceedings under section 271FA - t the breach is only technical or venial breach of the provisions of the Act and such a breach could have flown from a bona fide ignorance of the assessee - AT
Penalty u/s 271FA - delay of 561 days in furnishing AIR u/s 285BA - No mala fides can be attributed to the assessee so as to invoke the penalty proceedings under section 271FA - t the breach is only technical or venial breach of the provisions of the Act and such a breach could have flown from a bona fide ignorance of the assessee - AT
Note: It is a system-generated summary and is for quick reference only.