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 271C - failure to deduct TDS u/s 194C on External Development Charges - The High court noted that the applicability of Section 194C had been explicitly raised in counter-affidavits, providing sufficient notice to the petitioners. Therefore, the court declined to interfere with the show-cause notices at this stage. - Regarding the treatment of the petitioners as an assessee-in-default and the imposition of penalties u/s 221 and 271C of the Act, the court observed that such penalties were not inevitable consequences of default. - In this case, the court found that there was a genuine and bona fide legal issue surrounding the applicability of Section 194C to the supplementary commission. Therefore, the court quashed the penalty proceedings under Section 271C.
Penalty u/s 271C - failure to deduct TDS u/s 194C on External Development Charges - The High court noted that the applicability of Section 194C had been explicitly raised in counter-affidavits, providing sufficient notice to the petitioners. Therefore, the court declined to interfere with the show-cause notices at this stage. - Regarding the treatment of the petitioners as an assessee-in-default and the imposition of penalties u/s 221 and 271C of the Act, the court observed that such penalties were not inevitable consequences of default. - In this case, the court found that there was a genuine and bona fide legal issue surrounding the applicability of Section 194C to the supplementary commission. Therefore, the court quashed the penalty proceedings under Section 271C.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
