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...
Best judgement assessment - formulae for levying the purchase tax on the ground that separate accounts are absent - There was absolutely no necessity or need for making any guess work. If the records are not available, then, the authority will have to take recourse to such best judgment assessment exercise. Instead of calling upon the petitioner to make available the records, the respondent had fallen back on guess work. On this sole ground, the impugned orders are quashed - HC
Best judgement assessment - formulae for levying the purchase tax on the ground that separate accounts are absent - There was absolutely no necessity or need for making any guess work. If the records are not available, then, the authority will have to take recourse to such best judgment assessment exercise. Instead of calling upon the petitioner to make available the records, the respondent had fallen back on guess work. On this sole ground, the impugned orders are quashed - HC
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