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...
Validity of assessment order - The High court notes that the assessment orders contain unreasoned findings regarding director's remuneration, miscellaneous expenses, and exempted turnover. Despite the petitioner's submissions and reliance on relevant provisions and circulars, the assessing officer imposed tax liabilities without proper consideration. - The High Court quashed the order and restored the matter back to AO.
Validity of assessment order - The High court notes that the assessment orders contain unreasoned findings regarding director's remuneration, miscellaneous expenses, and exempted turnover. Despite the petitioner's submissions and reliance on relevant provisions and circulars, the assessing officer imposed tax liabilities without proper consideration. - The High Court quashed the order and restored the matter back to AO.
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