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...
DRP directions without a valid computer-generated Document Identification Number (DIN) allotted and quoted in the body of the order are invalid and deemed never issued. CBDT Circular No.19/2019 applies to DRP orders, even if considered internal communication or DRP not an income-tax authority under the Act. DRP falls under "all other persons employed in the execution of this Act" bound by CBDT circulars u/s 119. The circular applies irrespective of electronic or manual order generation. Non-generation of DIN invalidates DRP directions, rendering the final assessment order by the AO time-barred u/s 144C(13) and Section 153(2) proviso. An illegal order remains in operation until set aside on appeal. Hence, the impugned DRP/AO orders without valid DIN are invalid, non-est, and liable to be quashed.
DRP directions without a valid computer-generated Document Identification Number (DIN) allotted and quoted in the body of the order are invalid and deemed never issued. CBDT Circular No.19/2019 applies to DRP orders, even if considered internal communication or DRP not an income-tax authority under the Act. DRP falls under "all other persons employed in the execution of this Act" bound by CBDT circulars u/s 119. The circular applies irrespective of electronic or manual order generation. Non-generation of DIN invalidates DRP directions, rendering the final assessment order by the AO time-barred u/s 144C(13) and Section 153(2) proviso. An illegal order remains in operation until set aside on appeal. Hence, the impugned DRP/AO orders without valid DIN are invalid, non-est, and liable to be quashed.
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