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...
Levy of penalty u/s 221 - reasonable cause for non compliance - the assessee had shown good and sufficient reasons for not deducting tax at source (TDS) within the prescribed time - No penalty - HC
Levy of penalty u/s 221 - reasonable cause for non compliance - the assessee had shown good and sufficient reasons for not deducting tax at source (TDS) within the prescribed time - No penalty - HC
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