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 - period of limitation - The petitioner had applied before the AO u/s 154 within four years of the order sought to be corrected. The petitioner did not delay in filing the petition u/s 264 beyond the prescribed of one year from the date of passing of the order u/s 154 by the AO - HC
Revision u/s 264 - period of limitation - The petitioner had applied before the AO u/s 154 within four years of the order sought to be corrected. The petitioner did not delay in filing the petition u/s 264 beyond the prescribed of one year from the date of passing of the order u/s 154 by the AO - HC
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