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...
Validity of assessment order - Best judgment assessment - Disregard to the regular GST returns filed - The High Court observed that the impugned assessment orders failed to take into account the returns, the reply dated 01.06.2023, and the documents annexed to it. The orders were based solely on the statement recorded during the inspection, which seemed to reflect the stock position on that date. - Consequently, the court quashed the impugned orders and remanded the matters for reconsideration.
Validity of assessment order - Best judgment assessment - Disregard to the regular GST returns filed - The High Court observed that the impugned assessment orders failed to take into account the returns, the reply dated 01.06.2023, and the documents annexed to it. The orders were based solely on the statement recorded during the inspection, which seemed to reflect the stock position on that date. - Consequently, the court quashed the impugned orders and remanded the matters for reconsideration.
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