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 reopening assessment challenged due to non-disposal of objections raised by assessee against reassessment. Deduction u/s 24(a) proposed to be disallowed. Court held that as per GKN DRIVESHAFTS (INDIA) LTD. [2002 (11) TMI 7 - SUPREME COURT], it is mandatory for Assessing Officer to dispose of objections filed by assessee for reopening assessment. Without entering merits, impugned assessment orders quashed and matters remanded to Assessing Officer to dispose of objections raised by assessee for reopening assessment.
Validity of reopening assessment challenged due to non-disposal of objections raised by assessee against reassessment. Deduction u/s 24(a) proposed to be disallowed. Court held that as per GKN DRIVESHAFTS (INDIA) LTD. [2002 (11) TMI 7 - SUPREME COURT], it is mandatory for Assessing Officer to dispose of objections filed by assessee for reopening assessment. Without entering merits, impugned assessment orders quashed and matters remanded to Assessing Officer to dispose of objections raised by assessee for reopening assessment.
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