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 proceedings u/s 148 - huge amount of discrepancy and mistakes in the ‘reasons recorded’, divorced from the facts of the case, cannot clothe the AO with the jurisdiction to reopen the assessment u/s 147 - no reasons to belief based on borrowed satisfaction
Validity of proceedings u/s 148 - huge amount of discrepancy and mistakes in the ‘reasons recorded’, divorced from the facts of the case, cannot clothe the AO with the jurisdiction to reopen the assessment u/s 147 - no reasons to belief based on borrowed satisfaction
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