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...
The ITAT Panaji Bench held that it lacked territorial jurisdiction over the appeals since the assessing officer's office was situated in Hubli, Dharwad District, Karnataka, outside the Panaji Bench's jurisdiction. Consequently, the appeals were dismissed in limine as not maintainable. The tribunal granted leave to the appellant to file the appeals before the appropriate ITAT bench vested with jurisdiction over the assessing officer's territorial area.
The ITAT Panaji Bench held that it lacked territorial jurisdiction over the appeals since the assessing officer's office was situated in Hubli, Dharwad District, Karnataka, outside the Panaji Bench's jurisdiction. Consequently, the appeals were dismissed in limine as not maintainable. The tribunal granted leave to the appellant to file the appeals before the appropriate ITAT bench vested with jurisdiction over the assessing officer's territorial area.
Note: It is a system-generated summary and is for quick reference only.