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 271G - failure to furnish documentation as required under the Rule 10D(1) and Section 92D(3) - the assessee had substantially complied with the directions of the TPO and had placed on his record the requisite information to the extent the same was practically possible in light of the very nature of its trade - not effecting absolute compliance on account of practical difficulties is a reasonable cause within the realm of Sec. 273B - no penalty
Penalty u/s 271G - failure to furnish documentation as required under the Rule 10D(1) and Section 92D(3) - the assessee had substantially complied with the directions of the TPO and had placed on his record the requisite information to the extent the same was practically possible in light of the very nature of its trade - not effecting absolute compliance on account of practical difficulties is a reasonable cause within the realm of Sec. 273B - no penalty
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