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 - The fact of non existence of HUF is paramount and strikes to the very root of purported jurisdiction sought to be acquired by the AO u/s 147 - notice u/s 148 is void ab initio and bad in law. - AT
Reopening of assessment - The fact of non existence of HUF is paramount and strikes to the very root of purported jurisdiction sought to be acquired by the AO u/s 147 - notice u/s 148 is void ab initio and bad in law. - AT
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