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 - concept of change of opinion - The court agreed with the petitioner's argument, stating that the reopening of the assessment was indeed based on a change of opinion by the Assessing Officer, as the issue had already been considered and no additions were made during the original assessment proceedings. The court held that such a change of opinion did not justify the assumption that income chargeable to tax had escaped assessment.
Reopening of assessment - concept of change of opinion - The court agreed with the petitioner's argument, stating that the reopening of the assessment was indeed based on a change of opinion by the Assessing Officer, as the issue had already been considered and no additions were made during the original assessment proceedings. The court held that such a change of opinion did not justify the assumption that income chargeable to tax had escaped assessment.
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