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 Unit failed to offer personal hearing opportunity through video conferencing despite petitioner's request as mandated u/s 144B(6)(viii). Petitioner's request approved but no video link shared. Mere creation of meeting ID/link without sharing insufficient to discharge statutory obligation. Faceless Assessment Unit's finding that petitioner chose not to attend video conference perverse, based on no evidence. Order dated 29th March 2024 vitiated for not affording personal hearing, set aside. Matter remanded to Faceless Assessment Unit with directions.
Faceless Assessment Unit failed to offer personal hearing opportunity through video conferencing despite petitioner's request as mandated u/s 144B(6)(viii). Petitioner's request approved but no video link shared. Mere creation of meeting ID/link without sharing insufficient to discharge statutory obligation. Faceless Assessment Unit's finding that petitioner chose not to attend video conference perverse, based on no evidence. Order dated 29th March 2024 vitiated for not affording personal hearing, set aside. Matter remanded to Faceless Assessment Unit with directions.
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