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 - scope of Explanation (2) inserted u/s 263 by the FA, 2015 w.e.f. 01-06-2015 - AO has taken a possible view after conducting prudent enquiries and examining the documents on record - the amendment to u/s 263 is effective from 01-06-2015 and does not operate retrospectively i.e. in AY 2010-11 even if order was passed by amendment
Revision u/s 263 - scope of Explanation (2) inserted u/s 263 by the FA, 2015 w.e.f. 01-06-2015 - AO has taken a possible view after conducting prudent enquiries and examining the documents on record - the amendment to u/s 263 is effective from 01-06-2015 and does not operate retrospectively i.e. in AY 2010-11 even if order was passed by amendment
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