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 271B - failure to get the accounts audited and furnished the audit report before the specified due date - Statutory auditors appointed by the CA&G - without completing the statutory audit, the tax audit could not have been completed - there exist a reasonable cause for the delay in completion and submission of the tax audit report u/s 44AB - no penalty - AT
Levy of penalty u/s 271B - failure to get the accounts audited and furnished the audit report before the specified due date - Statutory auditors appointed by the CA&G - without completing the statutory audit, the tax audit could not have been completed - there exist a reasonable cause for the delay in completion and submission of the tax audit report u/s 44AB - no penalty - AT
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