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. 271(1)(c) - Addition of LTCG - Assessing Officer while recording satisfaction has invoked both the charges of section 271(1)(c) - ambiguity and vagueness in the mind of Assessing Officer while recording satisfaction - at the time of levy of penalty, the Assessing Officer stick to only one charge i.e. concealment of income - penalty deleted
Levy of penalty u/s. 271(1)(c) - Addition of LTCG - Assessing Officer while recording satisfaction has invoked both the charges of section 271(1)(c) - ambiguity and vagueness in the mind of Assessing Officer while recording satisfaction - at the time of levy of penalty, the Assessing Officer stick to only one charge i.e. concealment of income - penalty deleted
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