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.271AAB - filing of return declaring undisclosed income - Specified date is the due date for furnishing returned income u/s.139(1). Assessee had filed returned income after such date. Hence, assessee cannot take advantage of clause (a) of Sub Section(1) of Section 271AAB. - Levy of penalty confirmed.
Levy of penalty u/s.271AAB - filing of return declaring undisclosed income - Specified date is the due date for furnishing returned income u/s.139(1). Assessee had filed returned income after such date. Hence, assessee cannot take advantage of clause (a) of Sub Section(1) of Section 271AAB. - Levy of penalty confirmed.
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