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...
The HC allowed the assessee to file Form 10IC before the AO to claim benefit u/s 115BAA. Despite not filing Form 10IC along with the return, the assessee's conduct showed intention to opt for taxation u/s 115BAA. The HC considered the inadvertent procedural error due to Covid-19 pandemic and difficulties in uploading the form. The AO was directed to permit filing Form 10IC and consider granting relief if other conditions are met.
The HC allowed the assessee to file Form 10IC before the AO to claim benefit u/s 115BAA. Despite not filing Form 10IC along with the return, the assessee's conduct showed intention to opt for taxation u/s 115BAA. The HC considered the inadvertent procedural error due to Covid-19 pandemic and difficulties in uploading the form. The AO was directed to permit filing Form 10IC and consider granting relief if other conditions are met.
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