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...
Difference between assessed income and returned income arose due to inadvertent error in taking opening written down value (WDV) at book value instead of WDV under Income Tax Act. First Appellate Authority deleted penalty u/s 270A based on Prem Brothers Infrastructure LLP case, holding bona fide error cannot be basis for penalty. Revenue's appeal dismissed, Tribunal affirmed deletion of penalty, stating human error cannot invite penalty imposition.
Difference between assessed income and returned income arose due to inadvertent error in taking opening written down value (WDV) at book value instead of WDV under Income Tax Act. First Appellate Authority deleted penalty u/s 270A based on Prem Brothers Infrastructure LLP case, holding bona fide error cannot be basis for penalty. Revenue's appeal dismissed, Tribunal affirmed deletion of penalty, stating human error cannot invite penalty imposition.
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