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...
Special audit u/s 142(2A) - CIT has applied his mind and the anomalies and discrepancies that have been pointed out in the impugned order, to our mind are sufficient to meet the test of judicial review while questioning the subjective satisfaction for appointment of special auditor - the action of CIT cannot be held as mala fide or is an outcome of failure to pay the advance tax to the lacking of respondents’ authority.
Special audit u/s 142(2A) - CIT has applied his mind and the anomalies and discrepancies that have been pointed out in the impugned order, to our mind are sufficient to meet the test of judicial review while questioning the subjective satisfaction for appointment of special auditor - the action of CIT cannot be held as mala fide or is an outcome of failure to pay the advance tax to the lacking of respondents’ authority.
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