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 penalties under various sections - The Appellate Tribunal, in a consolidated order, addressed several appeals concerning penalties imposed under various sections of the Income Tax Act. The Revenue's appeals were dismissed concerning penalties u/ss 271(1)(c) and 271D, as the Tribunal found no concealment or furnishing of inaccurate particulars and lacked justification for penalties imposed. The Assessee's appeals were allowed concerning penalties under Sections 271D and 271E, as explanations provided were accepted by the Tribunal, indicating no violations.
Levy of penalties under various sections - The Appellate Tribunal, in a consolidated order, addressed several appeals concerning penalties imposed under various sections of the Income Tax Act. The Revenue's appeals were dismissed concerning penalties u/ss 271(1)(c) and 271D, as the Tribunal found no concealment or furnishing of inaccurate particulars and lacked justification for penalties imposed. The Assessee's appeals were allowed concerning penalties under Sections 271D and 271E, as explanations provided were accepted by the Tribunal, indicating no violations.
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