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...
Jurisdiction of the ACIT to pass the order - there was failure on the part of the AO in not following the procedure prescribed under Section 124, but this would not make the assessment in the first round a nullity - HC
Jurisdiction of the ACIT to pass the order - there was failure on the part of the AO in not following the procedure prescribed under Section 124, but this would not make the assessment in the first round a nullity - HC
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