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...
Revision u/s 264 in favor of assessee - the appeal of the Assessee has not been disposed on merits. In view of this, there was no bar to the CIT in exercising jurisdiction u/s.264 - the embargo imposed in Sec. 264 that there should be no appeal pending before CIT(A) on the issues raised in the application u/s.264 is not applicable in the present case - AT
Revision u/s 264 in favor of assessee - the appeal of the Assessee has not been disposed on merits. In view of this, there was no bar to the CIT in exercising jurisdiction u/s.264 - the embargo imposed in Sec. 264 that there should be no appeal pending before CIT(A) on the issues raised in the application u/s.264 is not applicable in the present case - AT
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