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...
Approval granted u/s 153D of the Act should reflect due application of mind by the designated authority and not be a mechanical exercise. Perfunctory approval without scrutinizing seized documents and materials forming the foundation of assessment lacks legal sanctity. The obligation of granting approval acts as an inbuilt protection against arbitrary or unjust exercise of discretion by the assessing officer. Approval granted in a mechanical manner defeats the purpose of obtaining approval u/s 153D. The impugned assessment order, consequent to such inexplicable approval, lacks legitimacy and is non-est and a nullity, liable to be quashed.
Approval granted u/s 153D of the Act should reflect due application of mind by the designated authority and not be a mechanical exercise. Perfunctory approval without scrutinizing seized documents and materials forming the foundation of assessment lacks legal sanctity. The obligation of granting approval acts as an inbuilt protection against arbitrary or unjust exercise of discretion by the assessing officer. Approval granted in a mechanical manner defeats the purpose of obtaining approval u/s 153D. The impugned assessment order, consequent to such inexplicable approval, lacks legitimacy and is non-est and a nullity, liable to be quashed.
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