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 - error committed by the original assessing officer (AO) - it cannot be said that there was a mere change of opinion in initiating the reassessment proceedings u/s 147 - Assessment proceedings sustained.
Reopening of assessment - error committed by the original assessing officer (AO) - it cannot be said that there was a mere change of opinion in initiating the reassessment proceedings u/s 147 - Assessment proceedings sustained.
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