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 271BA - non-filing of audit report in Form 3CEB - international transactions - the expression "May" used in section 271BA needs to be viewed liberally - in view of the reasoning given by the assessee due to bonafide mistaken understanding of provisions contained in section 139D(c) which itself would determine reasonable cause in terms of section 273B - no penalty - AT
Penalty u/s 271BA - non-filing of audit report in Form 3CEB - international transactions - the expression "May" used in section 271BA needs to be viewed liberally - in view of the reasoning given by the assessee due to bonafide mistaken understanding of provisions contained in section 139D(c) which itself would determine reasonable cause in terms of section 273B - no penalty - AT
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