Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Maintainability of the writ petition - availability of alternative remedy - Direction to respondents to not to arrest the petitioner against the summons issued under Section 108 of Customs Act 1962 - The High court held that, considering the circumstances, it is not inclined to entertain the writ petition at that stage. - The petitioner's request for writs directing non-arrest and expeditious disposal of the inquiry is not granted, emphasizing that the respondent authorities must proceed in accordance with the law.
Maintainability of the writ petition - availability of alternative remedy - Direction to respondents to not to arrest the petitioner against the summons issued under Section 108 of Customs Act 1962 - The High court held that, considering the circumstances, it is not inclined to entertain the writ petition at that stage. - The petitioner's request for writs directing non-arrest and expeditious disposal of the inquiry is not granted, emphasizing that the respondent authorities must proceed in accordance with the law.
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