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...
Initiating proceedings u/s 153C - The High court held that the power under Section 153C necessitates the presence of incriminating material directly pertinent to the AYs under reassessment. This principle was steadfastly applied across various cases, underlining the need for a direct correlation between the evidence found during the search and the AYs for which the reassessment notices were issued. - The court observed that in many instances, the satisfaction notes and the subsequent notices failed to establish a clear link between the discovered incriminating material and the AYs to which the notices pertained. This lack of specificity rendered the assumption of jurisdiction for those AYs as legally unsound. - However, it leaves room for the department to reassess if concrete, incriminating evidence pertinent to the AYs in question emerges from the search operations.
Initiating proceedings u/s 153C - The High court held that the power under Section 153C necessitates the presence of incriminating material directly pertinent to the AYs under reassessment. This principle was steadfastly applied across various cases, underlining the need for a direct correlation between the evidence found during the search and the AYs for which the reassessment notices were issued. - The court observed that in many instances, the satisfaction notes and the subsequent notices failed to establish a clear link between the discovered incriminating material and the AYs to which the notices pertained. This lack of specificity rendered the assumption of jurisdiction for those AYs as legally unsound. - However, it leaves room for the department to reassess if concrete, incriminating evidence pertinent to the AYs in question emerges from the search operations.
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