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...
Reopening of assessment u/s 147 - Non–disposal of objections challenging the validity of re–opening of assessment u/s 147 is not a mere procedural lapse but effects the jurisdiction of the AO to pass the assessment order u/s 143(3) r/w section 147 - impugned orders is void ab-initio and there is no reason to restore the issue to the AO to pass a fresh assessment order
Reopening of assessment u/s 147 - Non–disposal of objections challenging the validity of re–opening of assessment u/s 147 is not a mere procedural lapse but effects the jurisdiction of the AO to pass the assessment order u/s 143(3) r/w section 147 - impugned orders is void ab-initio and there is no reason to restore the issue to the AO to pass a fresh assessment order
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