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 - The ITAT observed that there was no evidence of lack of enquiry by the Assessing Officer regarding the claim of deduction under Section 57. The case was opened for limited scrutiny, and the assessee had responded to queries during assessment proceedings. - The tribunal held that the PCIT erred in holding the assessment order as erroneous and prejudicial to the interest of the revenue. Revision order quashed.
Revision u/s 263 - The ITAT observed that there was no evidence of lack of enquiry by the Assessing Officer regarding the claim of deduction under Section 57. The case was opened for limited scrutiny, and the assessee had responded to queries during assessment proceedings. - The tribunal held that the PCIT erred in holding the assessment order as erroneous and prejudicial to the interest of the revenue. Revision order quashed.
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