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 u/s 147 - difference between the amount invested by the petitioner/assessee in Company and the amount shown under the heading 'loans and advances' by the company in its books - - In the order rejecting objections there is no discussion about the explanation given by the petitioner/assessee with regard to the charge levelled against it. - Notice issued u/s 148 quashed - HC
Reopening of assessment u/s 147 - difference between the amount invested by the petitioner/assessee in Company and the amount shown under the heading 'loans and advances' by the company in its books - - In the order rejecting objections there is no discussion about the explanation given by the petitioner/assessee with regard to the charge levelled against it. - Notice issued u/s 148 quashed - HC
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