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 by CIT - order of assessment indicate that the AO has made enquiry on various issues and assessee submitted the details therefor - The enquiry pertained to the remuneration of the partners and the expenses/receipts - the nature of order does not bring within the purview of Section 263 as such order cannot be said to be “prejudicial to the interests of Revenue"
Revision u/s 263 by CIT - order of assessment indicate that the AO has made enquiry on various issues and assessee submitted the details therefor - The enquiry pertained to the remuneration of the partners and the expenses/receipts - the nature of order does not bring within the purview of Section 263 as such order cannot be said to be “prejudicial to the interests of Revenue"
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