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) - addition was confirmed by CIT(A) and ITAT, Thus, there is no dispute with regard to the concealment of income and furnishing of inaccurate particulars of income - If there is no variance between the charge levied at the time of initiation of penalty proceedings and the charge levied at the time of imposition of penalty then no fault can be found with regard to defect in notice so as to hold that the penalty is not leviable
Penalty U/s 271(1)(c) - addition was confirmed by CIT(A) and ITAT, Thus, there is no dispute with regard to the concealment of income and furnishing of inaccurate particulars of income - If there is no variance between the charge levied at the time of initiation of penalty proceedings and the charge levied at the time of imposition of penalty then no fault can be found with regard to defect in notice so as to hold that the penalty is not leviable
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