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 - Although the petitioner has resorted to window dressing of the statement of actual of statements filed along with the Statement of Profit and Loss for the year ended 31st March 2014, it cannot be said that the petitioner has not disclosed material. There is a complete disclosure by the petitioner along with the regular returns - The reasons given for re-opening of the Assessment along with a notice issued u/s 143(2) r.w.s.147 is also based on the Profit and Loss Account - Notices and assessment order quashed - HC
Reopening of assessment - Although the petitioner has resorted to window dressing of the statement of actual of statements filed along with the Statement of Profit and Loss for the year ended 31st March 2014, it cannot be said that the petitioner has not disclosed material. There is a complete disclosure by the petitioner along with the regular returns - The reasons given for re-opening of the Assessment along with a notice issued u/s 143(2) r.w.s.147 is also based on the Profit and Loss Account - Notices and assessment order quashed - HC
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