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...
Levy of interest u/s 234D - mistake in computing the interest u/s 244A has been rectified by passing the order u/s 154 and with which the assessee has no quarrel. It is not the case of Revenue that the refund has arisen due to order u/s 143(1) - Therefore, the first necessary condition for charging of interest u/s 234D is not satisfied - AT
Levy of interest u/s 234D - mistake in computing the interest u/s 244A has been rectified by passing the order u/s 154 and with which the assessee has no quarrel. It is not the case of Revenue that the refund has arisen due to order u/s 143(1) - Therefore, the first necessary condition for charging of interest u/s 234D is not satisfied - AT
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