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 - sanction u/s 151 - a condition precedent to issue the reopening notice - Assessee is entitled to ask the Revenue whether or not, the condition precedent for reopening the assessment has been met - HC
Reopening of assessment - sanction u/s 151 - a condition precedent to issue the reopening notice - Assessee is entitled to ask the Revenue whether or not, the condition precedent for reopening the assessment has been met - HC
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