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) - cash deposit - defective notice - notice is stereo typed printed notice in which either of the clauses as to whether penalty was invoked for furnishing of inaccurate particulars of income or for concealment of income was not struck off - Principles of natural justice were adhered to by Revenue - it is a curable defect within meaning of Section 292B and 29BB
Penalty u/s. 271(1)(c) - cash deposit - defective notice - notice is stereo typed printed notice in which either of the clauses as to whether penalty was invoked for furnishing of inaccurate particulars of income or for concealment of income was not struck off - Principles of natural justice were adhered to by Revenue - it is a curable defect within meaning of Section 292B and 29BB
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