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 - assuming the jurisdiction by the AO after transferring the case to the different AO - such a notice is void ab initio, and an assessment order passed in consequence thereof is non est, devoid of any legal force. - AT
Reopening of assessment u/s 147 - assuming the jurisdiction by the AO after transferring the case to the different AO - such a notice is void ab initio, and an assessment order passed in consequence thereof is non est, devoid of any legal force. - AT
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