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 assessment proceedings - admittedly notice u/s 143(2) was being issued on 08.08.2006 for AY 2005-06, which was far beyond the limitation prescribed under the proviso attached to Section 143(2) which ended on 30.09.2005 and thus was clearly hit by limitation - quashed the entire proceedings including the assessment order passed by AO
Validity of assessment proceedings - admittedly notice u/s 143(2) was being issued on 08.08.2006 for AY 2005-06, which was far beyond the limitation prescribed under the proviso attached to Section 143(2) which ended on 30.09.2005 and thus was clearly hit by limitation - quashed the entire proceedings including the assessment order passed by AO
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