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...
ITAT set aside CIT(A)'s order confirming penalty u/s 270A for misreporting income. Assessee substantially complied with s.270AA by paying tax, not contesting assessment, applying for waiver on plain paper despite not filing Form 68. AO didn't specify misreporting clause. Remanded to CIT(A) to decide if Form 68 dispensable when substantive conditions met, pass reasoned order on misreporting applicability, allow assessee to produce evidence. Appeal allowed for statistical purposes.
ITAT set aside CIT(A)'s order confirming penalty u/s 270A for misreporting income. Assessee substantially complied with s.270AA by paying tax, not contesting assessment, applying for waiver on plain paper despite not filing Form 68. AO didn't specify misreporting clause. Remanded to CIT(A) to decide if Form 68 dispensable when substantive conditions met, pass reasoned order on misreporting applicability, allow assessee to produce evidence. Appeal allowed for statistical purposes.
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