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 - impugned notice which seeks to give effect to an order u/s 263 for revision u/s 143(3) falls u/s 153(3) and not u/s 153 (2A) - there is no limitation prescribed u/s 153(3) for reassessment or recomputation - However, the delay of 8 years and 7 months in initiating such proceedings is inordinate and therefore fatal to the Department - notice set aside
Revision u/s 263 - impugned notice which seeks to give effect to an order u/s 263 for revision u/s 143(3) falls u/s 153(3) and not u/s 153 (2A) - there is no limitation prescribed u/s 153(3) for reassessment or recomputation - However, the delay of 8 years and 7 months in initiating such proceedings is inordinate and therefore fatal to the Department - notice set aside
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
