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...
Assessment order passed u/s 153A - valid approval granted u/s 153D or not? - The Tribunal found that the approval granted under Section 153D was generic and lacked specific reasoning for each assessment year. It noted discrepancies in the approval process, including the absence of year-wise reasoning and the mechanical nature of the approval. Ultimately, the Tribunal concluded that the approvals granted in this case did not pass the test of legitimacy and rendered the assessment orders null and void.
Assessment order passed u/s 153A - valid approval granted u/s 153D or not? - The Tribunal found that the approval granted under Section 153D was generic and lacked specific reasoning for each assessment year. It noted discrepancies in the approval process, including the absence of year-wise reasoning and the mechanical nature of the approval. Ultimately, the Tribunal concluded that the approvals granted in this case did not pass the test of legitimacy and rendered the assessment orders null and void.
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