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 set aside the impugned order rejecting the assessee's application for registration under section 12AB, concluding the rejection was based on a procedural/clerical misdescription of the provision in Form 10A and was effected without affording an opportunity to rectify. The Tribunal held that procedural lapses should not defeat substantive entitlement where the assessee is otherwise eligible and that denial without opportunity to cure violates principles of natural justice. The matter is remitted to the file of the CIT(E) with a direction to admit the application and adjudicate the registration claim on merits after affording the assessee a chance to rectify the defect.
ITAT set aside the impugned order rejecting the assessee's application for registration under section 12AB, concluding the rejection was based on a procedural/clerical misdescription of the provision in Form 10A and was effected without affording an opportunity to rectify. The Tribunal held that procedural lapses should not defeat substantive entitlement where the assessee is otherwise eligible and that denial without opportunity to cure violates principles of natural justice. The matter is remitted to the file of the CIT(E) with a direction to admit the application and adjudicate the registration claim on merits after affording the assessee a chance to rectify the defect.
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