Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Demand u/s 201 - alternative remedy - Petitioner cannot be permitted to bypass the statutory provisions and preempt departmental authorities from exercising statutory powers under the Act through misconceived writ petition - writ not entertained as adequate and efficacious departmental remedy was available
Demand u/s 201 - alternative remedy - Petitioner cannot be permitted to bypass the statutory provisions and preempt departmental authorities from exercising statutory powers under the Act through misconceived writ petition - writ not entertained as adequate and efficacious departmental remedy was available
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