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...
HC allowed petitioner's application under Section 119(2)(b), condoning one-day delay in ITR filing for AY 2016-17. The court found genuine hardship in electronic filing process, noting petitioner had already uploaded critical documents and commenced return submission. Recognizing statutory authorities' duty to provide relief in meritorious cases, the HC directed relaxation of strict timelines, emphasizing that technical impediments should not prejudice taxpayers' substantive compliance obligations.
HC allowed petitioner's application under Section 119(2)(b), condoning one-day delay in ITR filing for AY 2016-17. The court found genuine hardship in electronic filing process, noting petitioner had already uploaded critical documents and commenced return submission. Recognizing statutory authorities' duty to provide relief in meritorious cases, the HC directed relaxation of strict timelines, emphasizing that technical impediments should not prejudice taxpayers' substantive compliance obligations.
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