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 made u/s 153C - authorization letter does not contain names and address of the assessees - Panchnama also shows that search at residential premises nothing related to the assessee's in question was seized. - assessment against the assessee is invalid - AT
Validity of assessment made u/s 153C - authorization letter does not contain names and address of the assessees - Panchnama also shows that search at residential premises nothing related to the assessee's in question was seized. - assessment against the assessee is invalid - AT
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