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. 270A - The appellant argues that Section 270A(9)(c) of the Act should not be attracted in this case because there was no mis-reporting or under-reporting of income. The appellant asserts that all relevant details and explanations were provided during the assessment proceedings. - The tribunal held that the Assessing Officer and the CIT(A) were not justified in imposing the penalty.
Penalty u/s. 270A - The appellant argues that Section 270A(9)(c) of the Act should not be attracted in this case because there was no mis-reporting or under-reporting of income. The appellant asserts that all relevant details and explanations were provided during the assessment proceedings. - The tribunal held that the Assessing Officer and the CIT(A) were not justified in imposing the penalty.
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