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...
Reassessment u/s 147 - validity of notice - reasons for reopening the assessment have been recorded by the jurisdictional AO viz. the Dy. CIT, Circle 2, Jamnagar but the impugned notice u/s 148(1) has been issued by the ITO, Ward 2(2), Jamnagar who had no jurisdiction over the petitioner, and hence, such notice was bad on the account of having been issued by an officer who had not authority in law to issue such notice - notice and reassessment quashed
Reassessment u/s 147 - validity of notice - reasons for reopening the assessment have been recorded by the jurisdictional AO viz. the Dy. CIT, Circle 2, Jamnagar but the impugned notice u/s 148(1) has been issued by the ITO, Ward 2(2), Jamnagar who had no jurisdiction over the petitioner, and hence, such notice was bad on the account of having been issued by an officer who had not authority in law to issue such notice - notice and reassessment quashed
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