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...
Faceless assessment regime mandated u/s 151A - Jurisdictional Assessing Officer not permitted to issue notice u/s 148, as it would breach Section 151A provisions - No concurrent jurisdiction of JAO and FAO for Section 148 notice or assessment/reassessment order issuance - Specific jurisdiction assigned to either JAO or FAO in Scheme, excluding the other - Accepting Revenue's argument would render faceless proceedings redundant - Act contrary to law by Authority must be quashed as invalid, without requiring prejudice establishment - Assessees entitled to assessment as per prescribed law and procedure - Action against assessee without due process itself causes prejudice - Decided in favor of assessee.
Faceless assessment regime mandated u/s 151A - Jurisdictional Assessing Officer not permitted to issue notice u/s 148, as it would breach Section 151A provisions - No concurrent jurisdiction of JAO and FAO for Section 148 notice or assessment/reassessment order issuance - Specific jurisdiction assigned to either JAO or FAO in Scheme, excluding the other - Accepting Revenue's argument would render faceless proceedings redundant - Act contrary to law by Authority must be quashed as invalid, without requiring prejudice establishment - Assessees entitled to assessment as per prescribed law and procedure - Action against assessee without due process itself causes prejudice - Decided in favor of assessee.
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