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 best judgement assessment u/s 144 - notice issued u/s 143(2) is clearly barred by limitation and hence, consequent assessment order passed by the A.O. u/s 144 cannot sustain.
Validity of best judgement assessment u/s 144 - notice issued u/s 143(2) is clearly barred by limitation and hence, consequent assessment order passed by the A.O. u/s 144 cannot sustain.
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