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...
Rectification u/s 154 - The Assessee filed a rectification application, which was dismissed by the CIT(A) based on the assumption of Tribunal's adjudication on the issue. - The Appellate Tribunal concluded that the CIT(A) had erroneously assumed that the issue of unexplained cash was adjudicated upon by the Tribunal. The Tribunal emphasized that the Tribunal's decision focused solely on the jewellery aspect, without any discussion on the unexplained cash addition. - CIT(A) directed for fresh consideration.
Rectification u/s 154 - The Assessee filed a rectification application, which was dismissed by the CIT(A) based on the assumption of Tribunal's adjudication on the issue. - The Appellate Tribunal concluded that the CIT(A) had erroneously assumed that the issue of unexplained cash was adjudicated upon by the Tribunal. The Tribunal emphasized that the Tribunal's decision focused solely on the jewellery aspect, without any discussion on the unexplained cash addition. - CIT(A) directed for fresh consideration.
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