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 - seeking direction to re-consider the claim of the petitioner for deduction u/s 80-IA - there is no limitation on the power of the Pr. CCIT, CCIT, CIT while invoking jurisdiction u/s 264 of the Act. It is not confined to legality or validity of an order passed by the assessing officer or a claim made and disallowed or a claim not put forth by the assessee. - Matter restored back for re-consideration of the revision application - HC
Revision u/s 264 - seeking direction to re-consider the claim of the petitioner for deduction u/s 80-IA - there is no limitation on the power of the Pr. CCIT, CCIT, CIT while invoking jurisdiction u/s 264 of the Act. It is not confined to legality or validity of an order passed by the assessing officer or a claim made and disallowed or a claim not put forth by the assessee. - Matter restored back for re-consideration of the revision application - HC
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