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) - scope of Section 275(1A) - once substantial question of law against quantum additions are admitted by Hon’ble HC u/s 260A, the tribunal shall refrain from deciding even penalty on merits and the most appropriate course of action in such situations for tribunal shall be restore the matter back to the AO to adjudicate afresh levy of penalty u/s 271(1)(c) against assessee r.w.s. 274 & 275(1A) - remanded
Penalty u/s. 271(1)(c) - scope of Section 275(1A) - once substantial question of law against quantum additions are admitted by Hon’ble HC u/s 260A, the tribunal shall refrain from deciding even penalty on merits and the most appropriate course of action in such situations for tribunal shall be restore the matter back to the AO to adjudicate afresh levy of penalty u/s 271(1)(c) against assessee r.w.s. 274 & 275(1A) - remanded
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