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...
Cancellation of registration u/s 12A - learned CIT (Exemptions) was not empowered to pass the order u/s 12A cancelling the registration granted to the assessee when the issue was still pending with Settlement Commission. The written arguments filed by the Revenue relate to the merits of cancellation of the registration and do not relate to arguments raised by learned A.R. therefore, these submissions are of no help to Revenue. - AT
Cancellation of registration u/s 12A - learned CIT (Exemptions) was not empowered to pass the order u/s 12A cancelling the registration granted to the assessee when the issue was still pending with Settlement Commission. The written arguments filed by the Revenue relate to the merits of cancellation of the registration and do not relate to arguments raised by learned A.R. therefore, these submissions are of no help to Revenue. - AT
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