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...
Validity and scope of remand order of ITAT - At this stage, the learned counsel for the assessee contended that the Tribunal did not specify the years for which the inquiry should be carried out and the Revenue may take advantage of such an observation and inquire into all years. In our opinion, such an apprehension is uncalled for in view of the fact that the dispute is only with regard to the assessment years 2011-12 and 2012-13. However, we make it clear that the inquiry as ordered by the Tribunal shall be restricted for the years 2011-12 and 2012-13. - HC
Validity and scope of remand order of ITAT - At this stage, the learned counsel for the assessee contended that the Tribunal did not specify the years for which the inquiry should be carried out and the Revenue may take advantage of such an observation and inquire into all years. In our opinion, such an apprehension is uncalled for in view of the fact that the dispute is only with regard to the assessment years 2011-12 and 2012-13. However, we make it clear that the inquiry as ordered by the Tribunal shall be restricted for the years 2011-12 and 2012-13. - HC
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