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 notice u/s 143(2) - scrutiny assessment - notice dated 29/09 was given to the postal authority for speed post delivery on 30/09 - the same cannot be presume that served as on 30/09 - assessment u/s 143(3) is not sustainable - was rightly quashed - HC
Validity of notice u/s 143(2) - scrutiny assessment - notice dated 29/09 was given to the postal authority for speed post delivery on 30/09 - the same cannot be presume that served as on 30/09 - assessment u/s 143(3) is not sustainable - was rightly quashed - HC
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