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...
The dominant issue was whether limitation for passing the final assessment order in a DRP case is governed by section 153(1) read with section 153(4), or by section 144C(13). Relying on prior coordinate bench precedent, which in turn followed Madras HC and Bombay HC, the Tribunal held that the statutory time bar must be computed under section 153(1) r/w section 153(4), making the last permissible date 30.09.2021. Since the final assessment order was passed on 07.07.2023, it was held to be time-barred and was quashed, resulting in the appeal being allowed. - ITAT
The dominant issue was whether limitation for passing the final assessment order in a DRP case is governed by section 153(1) read with section 153(4), or by section 144C(13). Relying on prior coordinate bench precedent, which in turn followed Madras HC and Bombay HC, the Tribunal held that the statutory time bar must be computed under section 153(1) r/w section 153(4), making the last permissible date 30.09.2021. Since the final assessment order was passed on 07.07.2023, it was held to be time-barred and was quashed, resulting in the appeal being allowed. - ITAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
