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...
Direct Tax Vivad Se Vishwas Act, 2020 - The order dated 11.05.2020 rectified the Tribunal’s earlier order dated 22.06.2018, as according to the Tribunal, a mistake, apparent on the face of the record, had occurred. The Tribunal, in its operative directions, while recalling the order dated 22.06.2018, not only restored the revenue's appeal but also posted it for a fresh hearing. Therefore, if the doctrine of "relation back" were to be applied, and given its logical application, it would have to be said that the revenue's appeal was pending on the specified date, i.e., 31.01.2020. - HC
Direct Tax Vivad Se Vishwas Act, 2020 - The order dated 11.05.2020 rectified the Tribunal’s earlier order dated 22.06.2018, as according to the Tribunal, a mistake, apparent on the face of the record, had occurred. The Tribunal, in its operative directions, while recalling the order dated 22.06.2018, not only restored the revenue's appeal but also posted it for a fresh hearing. Therefore, if the doctrine of "relation back" were to be applied, and given its logical application, it would have to be said that the revenue's appeal was pending on the specified date, i.e., 31.01.2020. - HC
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