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...
Maintainability of Writ Petition simultaneously while filing the statutory appeal before the CIT(A) - Rejection of application for rectification u/s 154 - Denial of full TDS credit - No justification for the petitioner to be permitted to ride multiple horses for the same cause of action. Hence, let the petitioner pursue the appeal filed before the first appellate authority. - HC
Maintainability of Writ Petition simultaneously while filing the statutory appeal before the CIT(A) - Rejection of application for rectification u/s 154 - Denial of full TDS credit - No justification for the petitioner to be permitted to ride multiple horses for the same cause of action. Hence, let the petitioner pursue the appeal filed before the first appellate authority. - HC
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