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...
Condonation of the delay of 65 days - the pendency of the rectification proceedings before the AO and the assessee’s expectation that the issue could be sorted out at that level has contributed in the delay in filing the appeal - there is sufficient and reasonable cause for condonation of the delay - delay condoned
Condonation of the delay of 65 days - the pendency of the rectification proceedings before the AO and the assessee’s expectation that the issue could be sorted out at that level has contributed in the delay in filing the appeal - there is sufficient and reasonable cause for condonation of the delay - delay condoned
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