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 - Validity of order passed by the AO as per the direction of the Settlement Commission u/s.254D(4) - The order passed by the ld. AO u/s.143(3) r.w.s. 245D(4) of the Act could not be construed as an order passed by a subordinate authority in view of the fact that the Settlement Commission order has been passed by the Officers in the rank of the Chief Commissioner. - The revision order is void ab initio - AT
Revision u/s 263 - Validity of order passed by the AO as per the direction of the Settlement Commission u/s.254D(4) - The order passed by the ld. AO u/s.143(3) r.w.s. 245D(4) of the Act could not be construed as an order passed by a subordinate authority in view of the fact that the Settlement Commission order has been passed by the Officers in the rank of the Chief Commissioner. - The revision order is void ab initio - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
