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...
Effect of not passing speaking order by CIT(A) - it was incumbent upon CIT(A) to pass a speaking order after proper appreciation of the facts before her and have to examine the observations of the AO vis-a-vis the objections/ contentions of the assessee - since CIT(A) failed to do so appeal is remanded to pass a speaking order after duly examining and considering all the contentions
Effect of not passing speaking order by CIT(A) - it was incumbent upon CIT(A) to pass a speaking order after proper appreciation of the facts before her and have to examine the observations of the AO vis-a-vis the objections/ contentions of the assessee - since CIT(A) failed to do so appeal is remanded to pass a speaking order after duly examining and considering all the contentions
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