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...
Penalty under section 272A(1)(d) for non-compliance with a statutory notice was deleted by the ITAT. The Tribunal noted that the quantum assessment had already been restored to the Assessing Officer for de novo consideration and, although that restoration did not directly determine the non-appearance issue, it considered the assessee's consistent follow-up with the tax authorities in other matters. On that overall conduct and in the interests of justice, the Tribunal directed deletion of the penalty and allowed the appeal.
Penalty under section 272A(1)(d) for non-compliance with a statutory notice was deleted by the ITAT. The Tribunal noted that the quantum assessment had already been restored to the Assessing Officer for de novo consideration and, although that restoration did not directly determine the non-appearance issue, it considered the assessee's consistent follow-up with the tax authorities in other matters. On that overall conduct and in the interests of justice, the Tribunal directed deletion of the penalty and allowed the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
