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 - the assessee did not have any option to keep the return pending anymore and wait for the department to provide copy of statements. Had the assessee not done so, the time limit prescribed u/s 139(4) would also have expired. - penalty u/s 271AAB is not mandatory but discretionary - Since due taxes have already been paid by assessee within the stipulated time thus delay in filing the return for the reasons beyond the control of the assessee constitute ‘reasonable cause’ - AT
Penalty u/s 271AAB - the assessee did not have any option to keep the return pending anymore and wait for the department to provide copy of statements. Had the assessee not done so, the time limit prescribed u/s 139(4) would also have expired. - penalty u/s 271AAB is not mandatory but discretionary - Since due taxes have already been paid by assessee within the stipulated time thus delay in filing the return for the reasons beyond the control of the assessee constitute ‘reasonable cause’ - AT
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