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...
Non-issue of legally valid notice u/s. 143(2) - Whether it is a curable defect? - Section 124(3) of the Act does not in any way help the Department to justify the action of AO at Shillong in issuing notice under Section 143(2) to the assessee, which is an action done by him without jurisdiction. - Since in the present case no valid notice u/s 143(2) was issued by the AO who held jurisdiction over the case of the appellant, the consequent order passed u/s 143(3) dated 24.03.2014 was legally unsustainable and therefore is null in the eyes of law and therefore quashed. - AT
Non-issue of legally valid notice u/s. 143(2) - Whether it is a curable defect? - Section 124(3) of the Act does not in any way help the Department to justify the action of AO at Shillong in issuing notice under Section 143(2) to the assessee, which is an action done by him without jurisdiction. - Since in the present case no valid notice u/s 143(2) was issued by the AO who held jurisdiction over the case of the appellant, the consequent order passed u/s 143(3) dated 24.03.2014 was legally unsustainable and therefore is null in the eyes of law and therefore quashed. - AT
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