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 263 - cost of acquisition - valuation as on date OR as on 01.04.1981 - The valuer as simply commented upon condition of the property during the course of his verification only - when two views are possible and that has resulted in loss of the revenue it cannot be treated as erroneous order prejudicial to the interest of the revenue unless the view taken by the AO is unsustainable in law
Revision u/s 263 - cost of acquisition - valuation as on date OR as on 01.04.1981 - The valuer as simply commented upon condition of the property during the course of his verification only - when two views are possible and that has resulted in loss of the revenue it cannot be treated as erroneous order prejudicial to the interest of the revenue unless the view taken by the AO is unsustainable in law
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