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) - wrong claim of deduction u/s.80IA(4)(iv)(a) - AO is under obligation to specify the correct limb at the time of initiation as well as at the time of levy of penalty. - No penalty.
Penalty u/s.271(1)(c) - wrong claim of deduction u/s.80IA(4)(iv)(a) - AO is under obligation to specify the correct limb at the time of initiation as well as at the time of levy of penalty. - No penalty.
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