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...
Prosecution u/s 276B r.w.s. 278B - failure to deposit TDS deducted to govt account within the prescribed time - the petitioners cannot escape from the rigour of Section 276B - argument that no prosecution without determining the penalty cannot be accepted for the reason that the petitioners/accused have not disputed their liability and remit the TDS
Prosecution u/s 276B r.w.s. 278B - failure to deposit TDS deducted to govt account within the prescribed time - the petitioners cannot escape from the rigour of Section 276B - argument that no prosecution without determining the penalty cannot be accepted for the reason that the petitioners/accused have not disputed their liability and remit the TDS
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