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...
Levying penalty u/s 271(1)(c) - assessee has filed the revised return of income by showing the additional income and claiming exemption u/s 54 - Disallowance of claim u/s 54, nowhere attract the penalty - AT
Levying penalty u/s 271(1)(c) - assessee has filed the revised return of income by showing the additional income and claiming exemption u/s 54 - Disallowance of claim u/s 54, nowhere attract the penalty - AT
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