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 onus lies on the assessee to establish that the addition sustaied by Mutual Agreement Procedure(MAP) under DTAA with India and other sovereign countries is not due to concealment of income or furnishing of inaccurate particulars and the computation was made u/s 92C in the manner prescribed under that Section, in good faith and with due diligence - penalty provision relating to this is not ultra virus
Penalty u/s 271(1)(c) - the onus lies on the assessee to establish that the addition sustaied by Mutual Agreement Procedure(MAP) under DTAA with India and other sovereign countries is not due to concealment of income or furnishing of inaccurate particulars and the computation was made u/s 92C in the manner prescribed under that Section, in good faith and with due diligence - penalty provision relating to this is not ultra virus
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
