Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Validity of assessment order - Violation of Stay Order against the operation of a notification extending the period of limitation - The High Court acknowledges the petitioner's contention regarding the stay order. It notes that the impugned order was indeed passed during the pendency of a stay against the operation of the notification extending the period of limitation. This is a violation of the stay order, constituting a procedural irregularity. - Regarding the jurisdictional conflict, the Court concluded that without notification for cross-empowerment, authorities from one jurisdiction cannot initiate proceedings against an assessee assigned to the other jurisdiction. Thus, the impugned order was quashed, with liberty given to the State authorities to proceed in accordance with established legal principles.
Validity of assessment order - Violation of Stay Order against the operation of a notification extending the period of limitation - The High Court acknowledges the petitioner's contention regarding the stay order. It notes that the impugned order was indeed passed during the pendency of a stay against the operation of the notification extending the period of limitation. This is a violation of the stay order, constituting a procedural irregularity. - Regarding the jurisdictional conflict, the Court concluded that without notification for cross-empowerment, authorities from one jurisdiction cannot initiate proceedings against an assessee assigned to the other jurisdiction. Thus, the impugned order was quashed, with liberty given to the State authorities to proceed in accordance with established legal principles.
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