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...
Whether the revenue must follow a binding ITAT Special Bench ruling on the tax rate applicable to capital gains computed under Section 50 and chargeable under Section 112: the court held that the Commissioner erred by refusing to apply the ITAT Special Bench decision, improperly treating it as non-final because the department contests it and one member dissented; administrative disagreement does not permit disregard of a binding tribunal decision. Reasoning: lower authorities cannot refuse to follow binding appellate rulings based on personal views of correctness. Outcome: impugned order set aside and matter remanded for a fresh order applying the ITAT Special Bench decision. - HC
Whether the revenue must follow a binding ITAT Special Bench ruling on the tax rate applicable to capital gains computed under Section 50 and chargeable under Section 112: the court held that the Commissioner erred by refusing to apply the ITAT Special Bench decision, improperly treating it as non-final because the department contests it and one member dissented; administrative disagreement does not permit disregard of a binding tribunal decision. Reasoning: lower authorities cannot refuse to follow binding appellate rulings based on personal views of correctness. Outcome: impugned order set aside and matter remanded for a fresh order applying the ITAT Special Bench decision. - HC
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