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 - allowing of interest on interest u/s 244A - there is no delay which could be said to be inordinate delay on the part of the revenue in granting refund. - Accordingly, the order passed by ld. PCIT fulfils the twin condition of section 263 of the Act.
Revision u/s 263 - allowing of interest on interest u/s 244A - there is no delay which could be said to be inordinate delay on the part of the revenue in granting refund. - Accordingly, the order passed by ld. PCIT fulfils the twin condition of section 263 of the Act.
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