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) - income voluntarily offered before commencement of assessment proceedings - the time limit for furnishing the revised return of income u/s 139(5) did not expired and assessment u/s 143(3) was still in the process of completion hence assessee was legally entitled to file the revised return of income - not liable for paying penalty on the income duly disclosed in the revised return
Penalty u/s 271(1)(c) - income voluntarily offered before commencement of assessment proceedings - the time limit for furnishing the revised return of income u/s 139(5) did not expired and assessment u/s 143(3) was still in the process of completion hence assessee was legally entitled to file the revised return of income - not liable for paying penalty on the income duly disclosed in the revised return
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