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)(b) - non compliance to notice 142(1) - It is evident that date of service of the statutory notice in question issued u/s 142(1), has not been established by the ld DR. Its date of service is also not mentioned in the penalty order and assessment order passed by the AO - no penalty.
Penalty u/s 271(1)(b) - non compliance to notice 142(1) - It is evident that date of service of the statutory notice in question issued u/s 142(1), has not been established by the ld DR. Its date of service is also not mentioned in the penalty order and assessment order passed by the AO - no penalty.
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