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...
Settlement Commission lacks power to rectify order u/s 245F(1) by levying interest u/ss 234A, 234B, and 234C prior to 01.06.2011. Rectification order on 21.03.2003 was invalid as Settlement Commission did not have rectification power then. Supreme Court in Brij Lal case held interest u/s 234B is leviable only till date of order u/s 245D(1), not till Settlement Order u/s 245D(4). Settlement Commission cannot reopen concluded proceedings invoking Section 154 to levy interest u/s 234B due to Section 245I restriction.
Settlement Commission lacks power to rectify order u/s 245F(1) by levying interest u/ss 234A, 234B, and 234C prior to 01.06.2011. Rectification order on 21.03.2003 was invalid as Settlement Commission did not have rectification power then. Supreme Court in Brij Lal case held interest u/s 234B is leviable only till date of order u/s 245D(1), not till Settlement Order u/s 245D(4). Settlement Commission cannot reopen concluded proceedings invoking Section 154 to levy interest u/s 234B due to Section 245I restriction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
