Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
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Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Condonation of delay - delay of 1607 days in filing the appeal by the assessee before ITAT - The Tribunal acknowledged the significant delay but emphasized that the length of the delay should not be the sole determining factor. It considered the reasons provided by the assessee, including ill health and financial stress, and compared the delay to similar cases where longer delays had been condoned. Ultimately, the Tribunal found sufficient cause for the delay and decided to condone it. - Regarding the addition u/s 69, the Tribunal noted that the orders of the AO and CIT(Appeals) were ex-parte. It directed the case to be restored to the file of the Assessing Officer for fresh adjudication.
Condonation of delay - delay of 1607 days in filing the appeal by the assessee before ITAT - The Tribunal acknowledged the significant delay but emphasized that the length of the delay should not be the sole determining factor. It considered the reasons provided by the assessee, including ill health and financial stress, and compared the delay to similar cases where longer delays had been condoned. Ultimately, the Tribunal found sufficient cause for the delay and decided to condone it. - Regarding the addition u/s 69, the Tribunal noted that the orders of the AO and CIT(Appeals) were ex-parte. It directed the case to be restored to the file of the Assessing Officer for fresh adjudication.
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