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...
Refund claim denied u/s 239(2)(c) as assessee filed return after one year from last date of relevant assessment year. Assessee contended case covered u/s 240 as refund consequent to appellate order. Held, Section 239 applies to refund by self-assessment, Section 240 covers refund pursuant to appellate order. ACIT passed order u/ss 251/154/147/143(3) determining refund. Assessee's case covered u/s 240, not Section 239. Orders of AO and CIT(A) set aside, assessee entitled to refund of Rs. 27,04,767/-. Appeal allowed.
Refund claim denied u/s 239(2)(c) as assessee filed return after one year from last date of relevant assessment year. Assessee contended case covered u/s 240 as refund consequent to appellate order. Held, Section 239 applies to refund by self-assessment, Section 240 covers refund pursuant to appellate order. ACIT passed order u/ss 251/154/147/143(3) determining refund. Assessee's case covered u/s 240, not Section 239. Orders of AO and CIT(A) set aside, assessee entitled to refund of Rs. 27,04,767/-. Appeal allowed.
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