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 264 in favor of assessee - CIT rejected the application - Petitioner has not filed the revised returns u/s 139(5) of the Act but he has admitted to an inadvertent error in declaring total income as Nil vide a rectification application. Admittedly, he is entitled to a refund of Rs. 72,370/- for excess amount of tax deduction at source. - CIT directed to accept the rectified ITR and process the same in accordance with law - HC
Revision u/s 264 in favor of assessee - CIT rejected the application - Petitioner has not filed the revised returns u/s 139(5) of the Act but he has admitted to an inadvertent error in declaring total income as Nil vide a rectification application. Admittedly, he is entitled to a refund of Rs. 72,370/- for excess amount of tax deduction at source. - CIT directed to accept the rectified ITR and process the same in accordance with law - HC
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