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 - AO drop the proceedings u/s 147 satisfying that no escapement earlier alleged - when for the AO it was no more open for him to travel to other unconnected and unrelated issues then Pr. CIT could not achieve it by resorting to proceedings u/s 263 - SCN issued for revision is legally unsustainable
Revision u/s 263 - AO drop the proceedings u/s 147 satisfying that no escapement earlier alleged - when for the AO it was no more open for him to travel to other unconnected and unrelated issues then Pr. CIT could not achieve it by resorting to proceedings u/s 263 - SCN issued for revision is legally unsustainable
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