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...
Extended period of limitation - it is admitted on record that the respondent had not got itself registered and had failed to file return within the prescribed period of time. Thus, the period for issuing notice u/s 70 of the Act is five years on account of non-filing of the return.
Extended period of limitation - it is admitted on record that the respondent had not got itself registered and had failed to file return within the prescribed period of time. Thus, the period for issuing notice u/s 70 of the Act is five years on account of non-filing of the return.
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