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...
Impugned order setting aside claim for interest u/s 244A(2) was incorrect. Court held delay attributable to assessee must be excluded for computing interest period, but Department failed to exercise due diligence causing loss to assessee. No straight-jacket formula applies; each case warrants consideration based on facts. Order remanded to Department to reconsider interest claim from date of filing Revision Petition till payment date at 6% per annum after adjusting refund already granted.
Impugned order setting aside claim for interest u/s 244A(2) was incorrect. Court held delay attributable to assessee must be excluded for computing interest period, but Department failed to exercise due diligence causing loss to assessee. No straight-jacket formula applies; each case warrants consideration based on facts. Order remanded to Department to reconsider interest claim from date of filing Revision Petition till payment date at 6% per annum after adjusting refund already granted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
