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) - The assessee was under mistaken belief that land sold being agricultural land is not susceptible to tax - since the assessee has demonstrated that the bonafide circumstances existed for non-inclusion of the capital gains, no penalty is leviable
Penalty u/s 271(1)(c) - The assessee was under mistaken belief that land sold being agricultural land is not susceptible to tax - since the assessee has demonstrated that the bonafide circumstances existed for non-inclusion of the capital gains, no penalty is leviable
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