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 income arising on retrospective applicability of section 13(8) inserted by Finance Act, 2012 - returns for all the assessment years in question were filed before amendment, hence penalty cannot attract by any stretch of imagination - deletion of penalty upheld
Penalty u/s. 271(1)(c) - the income arising on retrospective applicability of section 13(8) inserted by Finance Act, 2012 - returns for all the assessment years in question were filed before amendment, hence penalty cannot attract by any stretch of imagination - deletion of penalty upheld
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