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 under Direct Tax Dispute Resolution Scheme, Section 204(3) renders orders conclusive and prohibits reopening matters. Once immunity is granted against penalty proceedings, the specific statutory provision (Section 271AAB or 271AB) becomes immaterial. The revision proceedings initiated based on audit objections to impose penalty under alternative statutory provision were unsustainable. The revenue's appeal was consequently dismissed, affirming the Tribunal's quashing of the revisional order and upholding the scheme's immunity provisions.
HC held that under Direct Tax Dispute Resolution Scheme, Section 204(3) renders orders conclusive and prohibits reopening matters. Once immunity is granted against penalty proceedings, the specific statutory provision (Section 271AAB or 271AB) becomes immaterial. The revision proceedings initiated based on audit objections to impose penalty under alternative statutory provision were unsustainable. The revenue's appeal was consequently dismissed, affirming the Tribunal's quashing of the revisional order and upholding the scheme's immunity provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
