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 u/s 147 - AO was not justified to reopen the assessment only on the basis of information received from Investigation Wing, that too beyond period of limitation of four years.
Reopening of assessment u/s 147 - AO was not justified to reopen the assessment only on the basis of information received from Investigation Wing, that too beyond period of limitation of four years.
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