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...
ITAT recalled its earlier order due to discovery of inadvertent errors, specifically the reliance on non-existing case laws identified during suo-moto review. Exercising powers under s.254(2) of the Act, the Tribunal vacated the entire order and scheduled a fresh hearing. The matter involves jurisdictional authority to rectify mistakes apparent from record, which extends to substantive errors in legal reasoning. The recall order demonstrates ITAT's inherent power to correct decisions based on erroneous application of non-existent precedents. Fresh notices issued to
ITAT recalled its earlier order due to discovery of inadvertent errors, specifically the reliance on non-existing case laws identified during suo-moto review. Exercising powers under s.254(2) of the Act, the Tribunal vacated the entire order and scheduled a fresh hearing. The matter involves jurisdictional authority to rectify mistakes apparent from record, which extends to substantive errors in legal reasoning. The recall order demonstrates ITAT's inherent power to correct decisions based on erroneous application of non-existent precedents. Fresh notices issued to
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