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...
Reopening of assessment - reasons to believe - The officer merely refers to the financials, Form 3CD, profit and loss account, computation statement and the details furnished during original scrutiny. Thus, there is no new or tangible information that has come to the notice of the authority to justify re-assessment as all relevant information was well available with the original authority. - Further, Profit and Loss Account and the Balance Sheet are not the books of account - HC
Reopening of assessment - reasons to believe - The officer merely refers to the financials, Form 3CD, profit and loss account, computation statement and the details furnished during original scrutiny. Thus, there is no new or tangible information that has come to the notice of the authority to justify re-assessment as all relevant information was well available with the original authority. - Further, Profit and Loss Account and the Balance Sheet are not the books of account - HC
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