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...
Validity of order passed u/s 153C read with Section 143(3) - whether question of law can directly be raised before High Court without being averred or pleaded before Income Tax Appellate Tribunal (ITAT)? Held that as per K. Lubna & Ors. Versus Beevi & Ors. [2020 (1) TMI 1209 - Supreme Court], parties cannot be restrained from raising a question of law even at the last stage of adjudication. In the present case, Revenue raised substantial questions of law which were not decided by ITAT due to lack of averment or arguments before ITAT. Therefore, Court remanded the appeal back to ITAT with direction to decide afresh after giving opportunity of hearing to parties and pass a speaking and well-reasoned order on merits within two months.
Validity of order passed u/s 153C read with Section 143(3) - whether question of law can directly be raised before High Court without being averred or pleaded before Income Tax Appellate Tribunal (ITAT)? Held that as per K. Lubna & Ors. Versus Beevi & Ors. [2020 (1) TMI 1209 - Supreme Court], parties cannot be restrained from raising a question of law even at the last stage of adjudication. In the present case, Revenue raised substantial questions of law which were not decided by ITAT due to lack of averment or arguments before ITAT. Therefore, Court remanded the appeal back to ITAT with direction to decide afresh after giving opportunity of hearing to parties and pass a speaking and well-reasoned order on merits within two months.
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