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 order passed u/s 143(3) r.w.s. 92CA without passing draft order of assessment - eligibility of assessee - once TPO passed order u/s 92CA, assessee is an “eligible assessee” and the issuance of a draft order of assessment is a sine-qua-non before the AO can pass the regular / final order of assessment u/s 143(3) r.w.s. 144C - mandatory requirement under law, cannot be termed as a mere procedural irregularity and is not curable
Validity of order passed u/s 143(3) r.w.s. 92CA without passing draft order of assessment - eligibility of assessee - once TPO passed order u/s 92CA, assessee is an “eligible assessee” and the issuance of a draft order of assessment is a sine-qua-non before the AO can pass the regular / final order of assessment u/s 143(3) r.w.s. 144C - mandatory requirement under law, cannot be termed as a mere procedural irregularity and is not curable
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