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...
Reference for special audit u/s.142(2A) - Chartered Accountant failed to supply the Audit Reports in time - AO did not have any “good and sufficient” reasons for extending the period of audit “suo motu” to the maximum permissible extent, and was not correct in casually attaching the tag of non-cooperative attitude to the appellant. - AT
Reference for special audit u/s.142(2A) - Chartered Accountant failed to supply the Audit Reports in time - AO did not have any “good and sufficient” reasons for extending the period of audit “suo motu” to the maximum permissible extent, and was not correct in casually attaching the tag of non-cooperative attitude to the appellant. - AT
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