Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Writ jurisdiction cannot support mandamus for release of detained gold where alleged non-compliance with Customs Act notice and seizure safeguards depends on disputed facts. Statutory requirements for notice and release of seized goods must be observed, and a mechanical pre-printed waiver alone does not establish compliance. However, a passenger's signed statement and later written acknowledgement of receiving an oral show cause notice may constitute contemporaneous material that cannot be disregarded in favour of later allegations of coercion, fabrication, or prior declaration of goods. Such evidentiary disputes require determination before the competent Customs authority or another appropriate forum. The petition for release was dismissed without deciding confiscation or penalty.
Writ jurisdiction cannot support mandamus for release of detained gold where alleged non-compliance with Customs Act notice and seizure safeguards depends on disputed facts. Statutory requirements for notice and release of seized goods must be observed, and a mechanical pre-printed waiver alone does not establish compliance. However, a passenger's signed statement and later written acknowledgement of receiving an oral show cause notice may constitute contemporaneous material that cannot be disregarded in favour of later allegations of coercion, fabrication, or prior declaration of goods. Such evidentiary disputes require determination before the competent Customs authority or another appropriate forum. The petition for release was dismissed without deciding confiscation or penalty.
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TaxTMI 
TaxTMI 
of 4891 
