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 - invalid notice - Copy of the notice u/s 148 is unsigned as well as did not mention any assessment year - Since the notice itself was illegal and bad in Law, therefore, entire re-assessment proceedings have been vitiated - AT
Reopening of assessment u/s 147 - invalid notice - Copy of the notice u/s 148 is unsigned as well as did not mention any assessment year - Since the notice itself was illegal and bad in Law, therefore, entire re-assessment proceedings have been vitiated - AT
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