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...
Reopening of assessment u/s 147 - order u/s 148(A)(d) was passed by respondent without obtaining prior approval of specified authority, i.e. Principal Chief Commissioner of Income Tax, but ex post facto approval was obtained after passing order u/s 148(A)(d). Statutory requirement of prior approval met as Principal Chief Commissioner granted approval same day order passed u/s 148(A)(d). Notice issued u/s 148(A)(b) and order passed u/s 148(A)(d) found valid. Writ petition dismissed.
Reopening of assessment u/s 147 - order u/s 148(A)(d) was passed by respondent without obtaining prior approval of specified authority, i.e. Principal Chief Commissioner of Income Tax, but ex post facto approval was obtained after passing order u/s 148(A)(d). Statutory requirement of prior approval met as Principal Chief Commissioner granted approval same day order passed u/s 148(A)(d). Notice issued u/s 148(A)(b) and order passed u/s 148(A)(d) found valid. Writ petition dismissed.
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