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)(b) - failure to comply with the notices issued by the A.O u/s 142(1) - the non-compliance on the part of the assessee is due to the reason of not receiving the notice issued by the A.O - in the facts and circumstances of the case when the assessee has explained a reasonable cause for failure to comply with the notices issued by the A.O u/s 142(1) the penalty levied u/s 271(1)(b) of the Act is not sustainable and liable to be quashed - AT
Penalty levied u/s 271(1)(b) - failure to comply with the notices issued by the A.O u/s 142(1) - the non-compliance on the part of the assessee is due to the reason of not receiving the notice issued by the A.O - in the facts and circumstances of the case when the assessee has explained a reasonable cause for failure to comply with the notices issued by the A.O u/s 142(1) the penalty levied u/s 271(1)(b) of the Act is not sustainable and liable to be quashed - AT
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