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...
The ITAT held that the validity of an assessment order passed u/s 153A was in question due to the absence of approval u/s 153D. It is established that prior approval under section 153D is mandatory and must be granted after due consideration, not mechanically. The AO failed to provide evidence of approval despite opportunities, leading to the presumption of its non-existence. Without the required approval, the assessments were deemed concluded improperly. The assessee's appeal was allowed based on this finding.
The ITAT held that the validity of an assessment order passed u/s 153A was in question due to the absence of approval u/s 153D. It is established that prior approval under section 153D is mandatory and must be granted after due consideration, not mechanically. The AO failed to provide evidence of approval despite opportunities, leading to the presumption of its non-existence. Without the required approval, the assessments were deemed concluded improperly. The assessee's appeal was allowed based on this finding.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
