Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Customs authorities may impose conditions for provisional release of seized goods under the Customs Act, but that power cannot be used to defeat a lawful criminal court custody order. Where a Chief Judicial Magistrate directed release of a seized vehicle on execution of bond, an additional security deposit equal to at least 30% of the vehicle's value was held unsustainable because it frustrated that order. The vehicle was therefore to be released on the bond already fixed by the criminal court.
Customs authorities may impose conditions for provisional release of seized goods under the Customs Act, but that power cannot be used to defeat a lawful criminal court custody order. Where a Chief Judicial Magistrate directed release of a seized vehicle on execution of bond, an additional security deposit equal to at least 30% of the vehicle's value was held unsustainable because it frustrated that order. The vehicle was therefore to be released on the bond already fixed by the criminal court.
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