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...
Condonation of delay in filing appeal before CIT(A) - merely on technicalities, the Government cannot retain a single pie of taxpayer which is not authorized by law. - merely because there was a technical flaw or violation of not filing the appeal initially by electronically which was admittedly complied by the assessee subsequently, this Tribunal is of the considered opinion that the appeal of the assessee cannot be thrown away.
Condonation of delay in filing appeal before CIT(A) - merely on technicalities, the Government cannot retain a single pie of taxpayer which is not authorized by law. - merely because there was a technical flaw or violation of not filing the appeal initially by electronically which was admittedly complied by the assessee subsequently, this Tribunal is of the considered opinion that the appeal of the assessee cannot be thrown away.
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