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 271AAB - disclosure of additional income in the return of income filed under section 153A - there was no undisclosed income found during the course of search and no incriminating material was found - no case for imposing penalty u/s 271AAB - AT
Penalty u/s 271AAB - disclosure of additional income in the return of income filed under section 153A - there was no undisclosed income found during the course of search and no incriminating material was found - no case for imposing penalty u/s 271AAB - AT
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