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 upheld the acquittal of the respondent company for TDS non-deposit under Section 276B, finding no perversity in the Trial Court's reasoning. The court determined that the prosecution failed to establish willful intent, and the company's defense under Section 278AA was substantiated by financial disclosures and absence of concealment. The HC reiterated that appellate intervention is unwarranted when the Trial Court's findings are based on plausible reasoning and a comprehensive evaluation of facts, particularly where two interpretative views are possible.
HC upheld the acquittal of the respondent company for TDS non-deposit under Section 276B, finding no perversity in the Trial Court's reasoning. The court determined that the prosecution failed to establish willful intent, and the company's defense under Section 278AA was substantiated by financial disclosures and absence of concealment. The HC reiterated that appellate intervention is unwarranted when the Trial Court's findings are based on plausible reasoning and a comprehensive evaluation of facts, particularly where two interpretative views are possible.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
