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 Board delegates concurrent authority to the Commissioner of Income-tax at the Centralized Processing Centre, Bengaluru, to rectify apparent errors in orders (including refund adjustments, prepaid tax credits, reliefs, and interest computation) under section 154 and to issue demand notices under section 156, limited to cases handled via the Assessing Officer-CPC interface; the Commissioner may further authorize Additional/Joint Commissioners and Assessing Officers subordinate to them to exercise these powers for specified territorial areas, persons, income classes or cases; effective from Gazette publication.
The Board delegates concurrent authority to the Commissioner of Income-tax at the Centralized Processing Centre, Bengaluru, to rectify apparent errors in orders (including refund adjustments, prepaid tax credits, reliefs, and interest computation) under section 154 and to issue demand notices under section 156, limited to cases handled via the Assessing Officer-CPC interface; the Commissioner may further authorize Additional/Joint Commissioners and Assessing Officers subordinate to them to exercise these powers for specified territorial areas, persons, income classes or cases; effective from Gazette publication.
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