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...
Power of CIT to cancel or withdraw registration invoking Section 12AA(3) - The High Court dismissed the appeals filed by the Revenue and upheld the ITAT's orders restoring the registrations of the educational trusts. The court held that the Commissioner did not have the authority to cancel registrations granted u/s 12A before the amendment in 2010. The court emphasized that generating a surplus in educational activities does not imply a profit motive if the surplus is used for charitable purposes.
Power of CIT to cancel or withdraw registration invoking Section 12AA(3) - The High Court dismissed the appeals filed by the Revenue and upheld the ITAT's orders restoring the registrations of the educational trusts. The court held that the Commissioner did not have the authority to cancel registrations granted u/s 12A before the amendment in 2010. The court emphasized that generating a surplus in educational activities does not imply a profit motive if the surplus is used for charitable purposes.
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