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 levied u/s 271(1)(c) - Bogus purchases - There is no active concealment of income on the part of the assessee and additions made on estimation by the AO do not called for initiation of penalty. - AT
Penalty levied u/s 271(1)(c) - Bogus purchases - There is no active concealment of income on the part of the assessee and additions made on estimation by the AO do not called for initiation of penalty. - AT
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