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(s) issued during the course of assessment proceedings - The ITAT noted that the assessee did respond to notices during assessment proceedings, indicating compliance. - Notices issued on a public holiday with short response times (i.e. two hours) were deemed unreasonable by the Tribunal. - The Tribunal found no justifiable basis for the penalty under section 272A(1)(d) of the Act. - Consequently, the penalty was directed to be deleted, and the appeal of the assessee was allowed.
Levy of penalty u/s 272A(1)(d) - Non compliance to the notice(s) issued during the course of assessment proceedings - The ITAT noted that the assessee did respond to notices during assessment proceedings, indicating compliance. - Notices issued on a public holiday with short response times (i.e. two hours) were deemed unreasonable by the Tribunal. - The Tribunal found no justifiable basis for the penalty under section 272A(1)(d) of the Act. - Consequently, the penalty was directed to be deleted, and the appeal of the assessee was allowed.
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