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...
Assessment u/s 73 r.w.s. 75(4) - Validity of summary of order in form GST DRC-07 issued in consequence of Assessment order - The petitioner challenges the order on the grounds that it was passed in ex-parte proceedings without providing an opportunity for a personal hearing, violating principles of natural justice. - High Court set aside the order, and the respondents directed to provide an opportunity of hearing to the petitioners, conducted by an officer other than the one who issued the show cause notice.
Assessment u/s 73 r.w.s. 75(4) - Validity of summary of order in form GST DRC-07 issued in consequence of Assessment order - The petitioner challenges the order on the grounds that it was passed in ex-parte proceedings without providing an opportunity for a personal hearing, violating principles of natural justice. - High Court set aside the order, and the respondents directed to provide an opportunity of hearing to the petitioners, conducted by an officer other than the one who issued the show cause notice.
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