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...
Offence punishable u/s 276CC - willfull default or not in filing a return pursuant to the notices issued u/s 153A - The respondent had already indicated his difficulty in doing so in view of the family disputes and had requested for inspection and copies of all documents seized during the raid - Default cannot be held as willful - HC
Offence punishable u/s 276CC - willfull default or not in filing a return pursuant to the notices issued u/s 153A - The respondent had already indicated his difficulty in doing so in view of the family disputes and had requested for inspection and copies of all documents seized during the raid - Default cannot be held as willful - HC
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