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...
Block assessment - Validity of assessment u/s 158BC r.w.s. 158BD - The High court allowed the appeal, holding that the assessment proceedings were illegal due to the failure of the assessing officer to record satisfaction as required under Section 158BD of the Income Tax Act. The appellant provided sufficient evidence to support the ownership claim of the seized cash, and the assessing officer's doubts were deemed unjustified.
Block assessment - Validity of assessment u/s 158BC r.w.s. 158BD - The High court allowed the appeal, holding that the assessment proceedings were illegal due to the failure of the assessing officer to record satisfaction as required under Section 158BD of the Income Tax Act. The appellant provided sufficient evidence to support the ownership claim of the seized cash, and the assessing officer's doubts were deemed unjustified.
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