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...
Obligation to pass a draft assessment order u/s 144C (1) - Petitioner asserts that even in partial remand proceedings from the Tribunal, the Assessing Officer (A.O.) is obliged to pass a draft assessment order u/s 144C - The High Court, referring to relevant precedents, holds that the A.O. is indeed obligated to pass a draft assessment order in all cases involving proposed variations in the returned income. It emphasizes that failure to comply with this procedure constitutes a jurisdictional error, rendering the impugned order void ab initio. Consequently, the High Court concludes that the impugned order lacks jurisdiction and must be quashed.
Obligation to pass a draft assessment order u/s 144C (1) - Petitioner asserts that even in partial remand proceedings from the Tribunal, the Assessing Officer (A.O.) is obliged to pass a draft assessment order u/s 144C - The High Court, referring to relevant precedents, holds that the A.O. is indeed obligated to pass a draft assessment order in all cases involving proposed variations in the returned income. It emphasizes that failure to comply with this procedure constitutes a jurisdictional error, rendering the impugned order void ab initio. Consequently, the High Court concludes that the impugned order lacks jurisdiction and must be quashed.
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