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 271B - failure to get books of accounts audited u/s. 44AB - assessee under the bonafide belief failed to get the accounts audited and in such facts and circumstances the penalty under section 271B is not warranted
Penalty u/s 271B - failure to get books of accounts audited u/s. 44AB - assessee under the bonafide belief failed to get the accounts audited and in such facts and circumstances the penalty under section 271B is not warranted
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