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...
Delay in filing audit report u/s 119(2)(b) was condoned. Denial of deduction u/s 11(1) due to belated filing of Form 10B by 134 days was set aside. Court held that benefit of exemption should not be denied solely for delayed filing if assessee is otherwise eligible. Filing was delayed during second Covid-19 wave, and assessee trust constituted for student welfare would suffer genuine hardship. Power u/s 119(2)(b) requires liberal exercise. Impugned order quashed, and revenue directed to receive audit report for finalizing assessment.
Delay in filing audit report u/s 119(2)(b) was condoned. Denial of deduction u/s 11(1) due to belated filing of Form 10B by 134 days was set aside. Court held that benefit of exemption should not be denied solely for delayed filing if assessee is otherwise eligible. Filing was delayed during second Covid-19 wave, and assessee trust constituted for student welfare would suffer genuine hardship. Power u/s 119(2)(b) requires liberal exercise. Impugned order quashed, and revenue directed to receive audit report for finalizing assessment.
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