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...
Levy of penalty u/s 272A(1)(d) - non-compliance to the notice issued to the assessee - this is the first year of shifting of issuance of notice and framing of assessments in electronic mode by the department - the reasons adduced by the assessee expressing his inability to attend to the notices, constitute reasonable cause within the meaning of section 273B - No penalty - AT
Levy of penalty u/s 272A(1)(d) - non-compliance to the notice issued to the assessee - this is the first year of shifting of issuance of notice and framing of assessments in electronic mode by the department - the reasons adduced by the assessee expressing his inability to attend to the notices, constitute reasonable cause within the meaning of section 273B - No penalty - AT
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