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...
Non consideration of objections to the draft assessment order u/s 144 - since the objections were well within time, the action of the AO in proceeding with the final assessment order and the action of the DRP in rejecting the objections, on the same ground, therefore cannot be countenanced - final assessment order quashed and directed to the DRP to issue necessary directions to the AO after considering the objections
Non consideration of objections to the draft assessment order u/s 144 - since the objections were well within time, the action of the AO in proceeding with the final assessment order and the action of the DRP in rejecting the objections, on the same ground, therefore cannot be countenanced - final assessment order quashed and directed to the DRP to issue necessary directions to the AO after considering the objections
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