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...
Notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) are invalid and bad-in-law u/s 151A of the Income Tax Act, 1961. The Revenue is not in compliance with the Scheme notified by the Central Government pursuant to Section 151A(2) of the Act, which governs the conduct of proceedings u/ss 148A and 148. As held by the Division Bench in Hexaware Technologies Limited case, the non-compliance with Section 151A vitiates the proceedings initiated u/s 148 of the Act, rendering them unsustainable.
Notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) are invalid and bad-in-law u/s 151A of the Income Tax Act, 1961. The Revenue is not in compliance with the Scheme notified by the Central Government pursuant to Section 151A(2) of the Act, which governs the conduct of proceedings u/ss 148A and 148. As held by the Division Bench in Hexaware Technologies Limited case, the non-compliance with Section 151A vitiates the proceedings initiated u/s 148 of the Act, rendering them unsustainable.
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