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...
HC held that revisional authority's refusal to exercise jurisdiction under Section 264 was legally untenable. The authority's reasoning that revision was not maintainable because order was appealable and assessee had not filed appeal was contrary to law. Further, the authority's position that intimation under Section 143(1) was not amenable to revision jurisdiction was incorrect, as established in multiple precedents. The court set aside the impugned order dated February 12, 2021, finding both grounds for declining jurisdiction unsustainable. The revision petition was restored to be decided on merits by the revisional authority in accordance with law.
HC held that revisional authority's refusal to exercise jurisdiction under Section 264 was legally untenable. The authority's reasoning that revision was not maintainable because order was appealable and assessee had not filed appeal was contrary to law. Further, the authority's position that intimation under Section 143(1) was not amenable to revision jurisdiction was incorrect, as established in multiple precedents. The court set aside the impugned order dated February 12, 2021, finding both grounds for declining jurisdiction unsustainable. The revision petition was restored to be decided on merits by the revisional authority in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
