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 assessment order - Transfer of case from jurisdiction - Notice u/s 143(2) was issued by the ITO Ward-2, Malegaon, Nasik, Maharashtra whereas Assessment order passed by the ITO Ward-2 (2), Meerut, U.P. - the entire assessment order is null and void in the absence of issue and service of jurisdictional notice u/s 143(2) by the ITO at Meerut having jurisdiction over the case of the assessee. - AT
Validity of assessment order - Transfer of case from jurisdiction - Notice u/s 143(2) was issued by the ITO Ward-2, Malegaon, Nasik, Maharashtra whereas Assessment order passed by the ITO Ward-2 (2), Meerut, U.P. - the entire assessment order is null and void in the absence of issue and service of jurisdictional notice u/s 143(2) by the ITO at Meerut having jurisdiction over the case of the assessee. - AT
Note: It is a system-generated summary and is for quick reference only.