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...
Validity of reopening of assessment u/s 147 - Had the revenue been aggrieved of the assessment order passed u/s 143(3) of the Act, it would had the recourse u/s 263 of the Act but the present short cut method cannot be allowed - HC
Validity of reopening of assessment u/s 147 - Had the revenue been aggrieved of the assessment order passed u/s 143(3) of the Act, it would had the recourse u/s 263 of the Act but the present short cut method cannot be allowed - HC
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