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 271AAA - defective notice - if there is no clarity in the stand of the Revenue for initiation of penalty u/s 271AAA, whether it is for failure of the assessee to explain the manner in which undisclosed income was derived or it is the failure to substantiate the manner of earning of income or for not recording of such income in the books of account - penalty not leviable
Penalty u/s 271AAA - defective notice - if there is no clarity in the stand of the Revenue for initiation of penalty u/s 271AAA, whether it is for failure of the assessee to explain the manner in which undisclosed income was derived or it is the failure to substantiate the manner of earning of income or for not recording of such income in the books of account - penalty not leviable
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