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 High Court address the rejection of revision petition u/s 264 due to an inadvertent error in filing Form ITR-VII, resulting in denial of exemption to a trust approved u/s 10(23C) of the Income-tax Act. The court found that the Trust was entitled to exemption as there was no indication otherwise. The respondent's rejection based on filing errors without considering the exemption claim requires reconsideration. The court set aside the order and remanded the matter for reconsideration, directing the respondent to issue a fresh order within three months considering the court's observations.
The High Court address the rejection of revision petition u/s 264 due to an inadvertent error in filing Form ITR-VII, resulting in denial of exemption to a trust approved u/s 10(23C) of the Income-tax Act. The court found that the Trust was entitled to exemption as there was no indication otherwise. The respondent's rejection based on filing errors without considering the exemption claim requires reconsideration. The court set aside the order and remanded the matter for reconsideration, directing the respondent to issue a fresh order within three months considering the court's observations.
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