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(1)(c) - adjustment of the Short Term Capital Loss (STL) with Long Term Capital Gain (LTCG) - Non-disclosure of Dividened income - Assessee voluntarily filed the revised return duly disclosing the disallowance of the dividend in terms of Section 94(7) of the Act and revised its returned income - Tribunal has observed that it was a reasonable human error which could have been committed on the part of the Respondent - No penalty - HC
Penalty u/s 271(1)(c) - adjustment of the Short Term Capital Loss (STL) with Long Term Capital Gain (LTCG) - Non-disclosure of Dividened income - Assessee voluntarily filed the revised return duly disclosing the disallowance of the dividend in terms of Section 94(7) of the Act and revised its returned income - Tribunal has observed that it was a reasonable human error which could have been committed on the part of the Respondent - No penalty - HC
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