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...
Limitation for passing a assessment order - Consequential order passed by the assessing authority beyond the time limit specified u/s 153 (2A) - The High Court examined the statutory provisions and concluded that the time limit applies to consequential orders following a remand by an appellate or revisional authority. The purpose of this provision is to ensure expeditious assessments and timely receipt of government dues. In the case at hand, despite specific directions from the Tribunal, the Assessing Authority failed to pass the consequential order within the prescribed time limit, leading to prejudice for the assessee.
Limitation for passing a assessment order - Consequential order passed by the assessing authority beyond the time limit specified u/s 153 (2A) - The High Court examined the statutory provisions and concluded that the time limit applies to consequential orders following a remand by an appellate or revisional authority. The purpose of this provision is to ensure expeditious assessments and timely receipt of government dues. In the case at hand, despite specific directions from the Tribunal, the Assessing Authority failed to pass the consequential order within the prescribed time limit, leading to prejudice for the assessee.
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