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 271-B - failure to get accounts audited - Under Section 271B there is discretion with the income tax authorities to award penalty and this discretion has to be exercised fairly and reasonably - HC
Penalty u/s 271-B - failure to get accounts audited - Under Section 271B there is discretion with the income tax authorities to award penalty and this discretion has to be exercised fairly and reasonably - HC
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