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...
Reopening of assessment u/s 148 – when notice u/s 148 of the Act is not duly served on the assessee, the proceedings u/s 147 of the Act is one without jurisdiction and the Tribunal has rightly set aside the order - HC
Reopening of assessment u/s 148 – when notice u/s 148 of the Act is not duly served on the assessee, the proceedings u/s 147 of the Act is one without jurisdiction and the Tribunal has rightly set aside the order - HC
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