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...
Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of income - Presumption can only be raised against the assessee for service of notice u/s 143(2) when the notice was sent on the correct address. - AT
Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of income - Presumption can only be raised against the assessee for service of notice u/s 143(2) when the notice was sent on the correct address. - AT
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