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 Reopening of assessment - accommodation entry - Tthe search and seizure action under Section 132 of the Act was not carried out against the petitioner; such action was carried out against a third party - There seems to be weight in the submission made on behalf of the petitioner that the CBDT via its circular dated 01.08.2022 and 22.08.2022 has relaxed the rigour of the law. - CBDT has read into the provisions of 148A and Section 148 of the Act, the principles of natural justice. - HC
Validity of Reopening of assessment - accommodation entry - Tthe search and seizure action under Section 132 of the Act was not carried out against the petitioner; such action was carried out against a third party - There seems to be weight in the submission made on behalf of the petitioner that the CBDT via its circular dated 01.08.2022 and 22.08.2022 has relaxed the rigour of the law. - CBDT has read into the provisions of 148A and Section 148 of the Act, the principles of natural justice. - HC
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