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...
Violation of principles of Natural Justice - Validity of assessment order - Office of the assessee was closed due to lockdown - While on one hand the petitioners acted in consonance / compliance with the Government order issued to prevent and contain the spread of virus, the assessing authority on the other hand fastened the petitioners with the liability to tax by passing the impugned order of assessment, behind their back. The said action on the part of the respondent authorities cannot be upheld even though the authority may have compelling reasons to do so, having regard to the limitation to make assessment getting over - HC
Violation of principles of Natural Justice - Validity of assessment order - Office of the assessee was closed due to lockdown - While on one hand the petitioners acted in consonance / compliance with the Government order issued to prevent and contain the spread of virus, the assessing authority on the other hand fastened the petitioners with the liability to tax by passing the impugned order of assessment, behind their back. The said action on the part of the respondent authorities cannot be upheld even though the authority may have compelling reasons to do so, having regard to the limitation to make assessment getting over - HC
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