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 271B - not getting accounts audited u/s 44AB - No doubt, exemption claimed by the assessee society trust u/s 11A has not been granted by the AO and completed the assessment u/s 143(3) but it will not burden the assessee to get its account audited with retrospective effect so long as registration u/s 12A of the Act is in operation - AT
Penalty u/s 271B - not getting accounts audited u/s 44AB - No doubt, exemption claimed by the assessee society trust u/s 11A has not been granted by the AO and completed the assessment u/s 143(3) but it will not burden the assessee to get its account audited with retrospective effect so long as registration u/s 12A of the Act is in operation - AT
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