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u/s 147 - Notice issue beyond periods of four years or not - In response to the notice, the assessee itself had withdrawn the claim u/s 80IA - Tribunal erred in holding that the reopening of the assessment under Section 147 of the Act was beyond 4 years and was barred by limitation. - HC
Reopening of assessment u/s 147 - Notice issue beyond periods of four years or not - In response to the notice, the assessee itself had withdrawn the claim u/s 80IA - Tribunal erred in holding that the reopening of the assessment under Section 147 of the Act was beyond 4 years and was barred by limitation. - HC
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