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...
Suo motu revisional power - Levy of sales tax on turnover - As rightly contended by the learned counsel for the petitioner, the facts dealt with in the said decision were peculiar and the first respondent was not justified in issuing show cause to exercise his suo motu power solely based on the said decision, which dealt with on different factual position - The Revenue was clearly barred from directing the original assessment order to be restored on grounds, which were not contained in the original assessment order. - HC
Suo motu revisional power - Levy of sales tax on turnover - As rightly contended by the learned counsel for the petitioner, the facts dealt with in the said decision were peculiar and the first respondent was not justified in issuing show cause to exercise his suo motu power solely based on the said decision, which dealt with on different factual position - The Revenue was clearly barred from directing the original assessment order to be restored on grounds, which were not contained in the original assessment order. - HC
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