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 u/s 147 - Valid approval u/s 151 or not? - If only PCIT had read the report carefully, he would have never come to the conclusion that there is any material before him to treat it as a fit case to issue notice u/s 148 or pass order u/s 148A(d) - The safeguards provided in Sections 148 and 151 were lightly treated by CIT and PCIT - Both of them appear to have taken the duty imposed on them under these provisions as of little importance. - Notice quashed - HC
Validity of Reopening of assessment u/s 147 - Valid approval u/s 151 or not? - If only PCIT had read the report carefully, he would have never come to the conclusion that there is any material before him to treat it as a fit case to issue notice u/s 148 or pass order u/s 148A(d) - The safeguards provided in Sections 148 and 151 were lightly treated by CIT and PCIT - Both of them appear to have taken the duty imposed on them under these provisions as of little importance. - Notice quashed - HC
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