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)(c) - bonafide mistake - failure to voluntarily add back provision of gratuity in the computation of income - the fault of Chartered Accountant cannot be visited on the assessee - No penalty.
Penalty u/s.271(1)(c) - bonafide mistake - failure to voluntarily add back provision of gratuity in the computation of income - the fault of Chartered Accountant cannot be visited on the assessee - No penalty.
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