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 271D - contravention to the provision of section 299SS - cash gift received from the father - there is no allegation that the assessee has introduced unaccounted money in his business - There is nothing on record which shows that money is paid back to the father by the assessee directly or indirectly - delete the penalty u/s 271D
Penalty u/s 271D - contravention to the provision of section 299SS - cash gift received from the father - there is no allegation that the assessee has introduced unaccounted money in his business - There is nothing on record which shows that money is paid back to the father by the assessee directly or indirectly - delete the penalty u/s 271D
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