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) - addition on remission/cessation of liability as per the provisions of section 41(1)(a) - the income was merely estimated without finding any concealment as such, hence the penalty is not attracted. - AT
Penalty u/s 271(1)(c) - addition on remission/cessation of liability as per the provisions of section 41(1)(a) - the income was merely estimated without finding any concealment as such, hence the penalty is not attracted. - AT
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