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...
Validity of assessment for want of notice u/s 143(2) - failure on the part of the Assessing Officer to serve the notice within the stipulated period of 12 months which renders the assessment void ab initio. - AT
Validity of assessment for want of notice u/s 143(2) - failure on the part of the Assessing Officer to serve the notice within the stipulated period of 12 months which renders the assessment void ab initio. - AT
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